{
  "url": "https://openlegislation.uk/eu-regulation-2005-27/annex-III/part-C/division-9/division-9.8/division-9.8.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-27/annex-III/part-C/division-9/division-9.8/division-9.8.1.json",
  "legislation": "eur/2005/27",
  "legislation_title": "Council Regulation (EC) No 27/2005 of 22 December 2004 fixing for 2005 the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks, applicable in Community waters and, for Community vessels, in waters where catch limitations are required",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-27",
  "path": "annex/III/part/C/division/9/division/9.8/division/9.8.1",
  "kind": "division",
  "number": "9.8.1",
  "heading": null,
  "text": "In addition to the obligations set out in Article 9(1) and (2) of Regulation (EC) No 2847/93 the processor or buyer of the quantities of fresh fish landed shall submit to the competent authorities of the Member State concerned a copy of the invoice or a document replacing it, as referred to in Article 22(3) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Regulation (EC) No 1300/2005 of 3 August 2005 amending Regulation (EC) No 27/2005, as concerns herring, mackerel, horse mackerel, sole and vessels engaged in illegal fisheries."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 145, 13.6.1977, p. 1 . Directive as last amended by Directive 2004/66/EC ( OJ L 168, 1.5.2004, p. 35 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/27/annex/III/part/C/division/9/division/9.8/division/9.8.1",
    "retrieved_at": "2026-11-01T14:54:58.558939+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."
}