{
  "url": "https://openlegislation.uk/eu-regulation-2011-1189/annex-II/division-4/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-1189/annex-II/division-4/division-2.json",
  "legislation": "eur/2011/1189",
  "legislation_title": "Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-1189",
  "path": "annex/II/division/4/division/2",
  "kind": "division",
  "number": null,
  "heading": "Identification of the person(s) concerned in the national instrument(s) permitting enforcement",
  "text": "a)) The following person is mentioned in the national instrument(s) permitting enforcement\n□ natural person\n□ other\nName\nAddress (known or assumed)\nOther data relevant to the identification of the addressee\n□ Legal representative\nName\nAddress (known or assumed)\nOther data relevant to the identification of the addressee\nCause of liability:\n□ principal debtor\n□ a co-debtor\n□ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the laws in force in the applicant State\nb)) the following person(s) is (are) also mentioned in the national instrument(s) permitting enforcement:\n□ natural person\n□ other\nName:\nAddress (known or assumed):\nOther data relevant to the identification of the addressee:\n□ Legal representative\nName:\nAddress (known or assumed):\nOther data relevant to the identification of the addressee:\nCause of liability:\n□ principal debtor\n□ a co-debtor\n□ a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the laws in force in the applicant State\nOther information",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2017/1966 of 27 October 2017 amending Implementing Regulation (EU) No 1189/2011 as regards the communication of assistance requests and the follow-up to those requests."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/1189/annex/II/division/4/division/2",
    "retrieved_at": "2026-11-01T14:49:45.205569+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."
}