{
  "url": "https://openlegislation.uk/eu-regulation-2014-1398/article-15",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1398/article-15.json",
  "legislation": "eur/2014/1398",
  "legislation_title": "Commission Delegated Regulation (EU) No 1398/2014 of 24 October 2014 laying down standards regarding candidate volunteers and EU Aid Volunteers (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-1398",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": "Duty to inform the EU Aid Volunteer about tax rules",
  "text": "1. Prior to deployment, the sending organisation shall inform the EU Aid Volunteer about any fiscal rules applying to subsistence payments in the country of establishment of the sending organisation and, where relevant, in the country of deployment.\n2. Where an EU Aid Volunteer is a not a resident of the country of establishment of the sending organisation, the sending organisation shall inform the EU Aid Volunteer of their obligation to acquaint themselves with the fiscal rules of their own country of residence applying to their specific situation.",
  "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/2014/1398/article/15",
    "retrieved_at": "2026-11-01T14:46:59.214656+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."
}