{
  "url": "https://openlegislation.uk/eu-regulation-2012-389/article-18",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-389/article-18.json",
  "legislation": "eur/2012/389",
  "legislation_title": "Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-389",
  "path": "article/18",
  "kind": "article",
  "number": "18",
  "heading": "Limitation of obligations",
  "text": "Member States shall neither be obliged to impose, for the purposes of implementing this Chapter, any new obligations on persons in respect of the collection of information, nor to bear any disproportionate administrative burden.",
  "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/2012/389/article/18",
    "retrieved_at": "2026-11-01T14:49:27.037868+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."
}