{
  "url": "https://openlegislation.uk/eu-directive-2017-2455/article-3",
  "json_url": "https://openlegislation.uk/eu-directive-2017-2455/article-3.json",
  "legislation": "eudr/2017/2455",
  "legislation_title": "Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods",
  "legislation_url": "https://openlegislation.uk/eu-directive-2017-2455",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment to Directive 2009/132/EC",
  "text": "With effect from 1 July 2021 , Title IV of Directive 2009/132/EC is deleted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Decision (EU) 2020/1109 of 20 July 2020 amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application in response to the COVID-19 pandemic."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2017/2455/article/3",
    "retrieved_at": "2026-11-01T15:21:31.298289+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}