{
  "legislation": {
    "id": "eur/2009/1174",
    "title": "Commission Regulation (EC) No 1174/2009 of 30 November 2009 laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) No 1798/2003 as regards refunds of value added tax under Council Directive 2008/9/EC (repealed)",
    "short_title": "Regulation (EC) No 1174/2009 laying down rules for the implementation of Articles 34a and 37 of Council…",
    "citation": "EU Regulation No 1174/2009",
    "type": "eur",
    "date": "2009-11-30",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-regulation-2009-1174",
    "json_url": "https://openlegislation.uk/eu-regulation-2009-1174.json"
  },
  "direction": "made_to",
  "changes": 1,
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  "page": 1,
  "next": null,
  "results": [
    {
      "id": "eur/2012/79",
      "title": "Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax",
      "url": "https://openlegislation.uk/eu-regulation-2012-79",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-regulation-2009-1174/changes.json?with=eur%2F2012%2F79"
    }
  ],
  "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."
}