{
  "url": "https://openlegislation.uk/eu-regulation-2011-1189/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-1189/article-3.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": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "1. The applicant authority may make a request for assistance in respect of either a single claim or several claims where those are recoverable from one and the same person.\n2. A request for information, recovery or precautionary measures may relate to any of the following persons:\n(a) the principal debtor or a co-debtor;\n(b) a person other than a (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 law in force in the Member State in which the applicant authority is situated;\n(c) any third party holding assets belonging to or having debts towards one of the persons referred to in points (a) or (b).",
  "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/2011/1189/article/3",
    "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."
}