{
  "url": "https://openlegislation.uk/eu-regulation-2009-1071/annex-I/division-I/division-D",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-1071/annex-I/division-I/division-D.json",
  "legislation": "eur/2009/1071",
  "legislation_title": "Regulation (EC) No 1071/2009 of the European Parliament and of the Council of 21 October 2009 establishing common rules concerning the conditions to be complied with to pursue the occupation of road transport operator and repealing Council Directive 96/26/EC (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-1071",
  "path": "annex/I/division/I/division/D",
  "kind": "division",
  "number": "D",
  "heading": "Fiscal law",
  "text": "The applicant must, in particular, in relation to road haulage and passenger transport, be familiar with the rules governing:\n1..value added tax (VAT) on transport services;\n2..motor-vehicle tax;\n3..the taxes on certain road haulage vehicles and tolls and infrastructure user charges;\n4..income tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/1071/annex/I/division/I/division/D",
    "retrieved_at": "2026-11-01T14:51:08.384920+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."
}