{
  "legislation": {
    "id": "eudr/2018/2057",
    "title": "Council Directive (EU) 2018/2057 of 20 December 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold",
    "short_title": "Directive (EU) 2018/2057 amending Directive 2006/112/EC on the common system of value added tax as regards…",
    "citation": "EU Directive 2018/2057",
    "type": "eudr",
    "date": "2018-12-20",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-directive-2018-2057",
    "json_url": "https://openlegislation.uk/eu-directive-2018-2057.json"
  },
  "direction": "made_by",
  "with": "eudr/2006/112",
  "count": 1,
  "effects": [
    {
      "type": "addition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 199c",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2018/2057",
        "title": "Council Directive (EU) 2018/2057 of 20 December 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2018-2057"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}