{
  "url": "https://openlegislation.uk/eu-regulation-2014-236/article-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-236/article-5.json",
  "legislation": "eur/2014/236",
  "legislation_title": "Regulation (EU) No 236/2014 of the European Parliament and of the Council of 11 March 2014 laying down common rules and procedures for the implementation of the Union's instruments for financing external action",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-236",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Taxes, duties and charges",
  "text": "The Union's assistance shall not generate or activate the collection of specific taxes, duties or charges.\nWhere applicable, appropriate provisions shall be negotiated with third countries in order to exempt from taxes, custom duties and other fiscal charges the actions implementing the Union's financial assistance. Otherwise, such taxes, duties and charges shall be eligible under the conditions laid down in Regulation (EU, Euratom) No 966/2012.",
  "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/2014/236/article/5",
    "retrieved_at": "2026-11-01T14:47:54.011717+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."
}