{
  "legislation": {
    "id": "eur/2012/815",
    "title": "Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons",
    "short_title": "Regulation (EU) No 815/2012 laying down detailed rules for the application of Council Regulation (EU) No…",
    "citation": "EU Regulation No 815/2012",
    "type": "eur",
    "date": "2012-09-13",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-regulation-2012-815",
    "json_url": "https://openlegislation.uk/eu-regulation-2012-815.json"
  },
  "direction": "made_to",
  "with": "eur/2018/980",
  "count": 1,
  "effects": [
    {
      "type": "replacement",
      "affected": {
        "id": "eur/2012/815",
        "title": "Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons",
        "provisions": "Annex 1 TABL Text",
        "url": "https://openlegislation.uk/eu-regulation-2012-815"
      },
      "affecting": {
        "id": "eur/2018/980",
        "title": "Commission Implementing Regulation (EU) 2018/980 of 11 July 2018 amending Implementing Regulation (EU) No 815/2012, as regards the information to be exchanged between Member States to identify taxable persons using the non-Union scheme",
        "provisions": "Regulation",
        "url": "https://openlegislation.uk/eu-regulation-2018-980"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-01"
    }
  ],
  "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."
}