{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-565-24", "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-565-24)", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-10-25", "fingerprint": "ewai:eu:c82ec6", "proof": "sha256:9aa3c11b77348463c873b0c712890d7737f803c94ad4b87b98bd848009f840e3", "jurisdiction": "eu", "lang": "en", "publisher": "NovaCopilot by ExploreWorld Legal", "terms": "https://legal.exploreworldai.com/om" }, "brand_source": "Source: NovaCopilot", "item": { "schema_version": "1.0.0", "id": "eu:c-565-24", "jurisdiction": "eu", "lang": "en", "brand_source": "Source: NovaCopilot", "brand": { "product": "NovaCopilot", "platform": "ExploreWorldAI", "infrastructure": "ExploreWorld Legal", "infrastructure_url": "legal.exploreworldai.com", "legal_entity": "Valkiv Ventures AB", "permanent_url": "https://legal.exploreworldai.com/novacopilot", "source": "Source: NovaCopilot", "powered_by": "Powered by NovaCopilot", "license": "https://legal.exploreworldai.com/licensvillkor" }, "sections": [ { "title": "Provisional text", "paragraphs": [] }, { "title": "JUDGMENT OF THE COURT (Second Chamber)", "paragraphs": [] }, { "title": "10 September 2026 ( * )", "paragraphs": [ "para_4", "para_5", "para_6" ] }, { "title": "P-GmbH & Co. KG", "paragraphs": [ "para_8", "para_9", "para_10", "para_11", "para_12" ] }, { "title": "Registrar: D. Dittert, Head of Unit", "paragraphs": [ "para_14", "para_15", "para_16", "para_17", "para_18", "para_19", "para_20" ] }, { "title": "Judgment", "paragraphs": [ "para_22", "para_23" ] }, { "title": "Legal context", "paragraphs": [] }, { "title": "European Union law", "paragraphs": [ "para_26", "para_27", "para_28", "para_29", "para_30", "para_31", "para_32", "para_33", "para_34", "para_35" ] }, { "title": "German law", "paragraphs": [ "para_37", "para_38", "para_39", "para_40", "para_41" ] }, { "title": "The dispute in the main proceedings and the questions referred for a preliminary ruling", "paragraphs": [ "para_43", "para_44", "para_45", "para_46", "para_47", "para_48", "para_49", "para_50" ] }, { "title": "The first and second questions referred", "paragraphs": [ "para_52", "para_53", "para_54", "para_55", "para_56", "para_57", "para_58", "para_59", "para_60", "para_61", "para_62", "para_63", "para_64", "para_65", "para_66", "para_67", "para_68", "para_69", "para_70", "para_71" ] }, { "title": "The third question", "paragraphs": [ "para_73", "para_74", "para_75", "para_76", "para_77", "para_78", "para_79", "para_80", "para_81", "para_82", "para_83", "para_84" ] }, { "title": "Costs", "paragraphs": [ "para_86" ] }, { "title": "On those grounds, the Court (Second Chamber) hereby rules:", "paragraphs": [ "para_88", "para_89", "para_90", "para_91", "para_92", "para_93" ] } ], "paragraphs": [ { "text": "Provisional text", "paragraph_id": "para_1" }, { "text": "JUDGMENT OF THE COURT (Second Chamber)", "paragraph_id": "para_2" }, { "text": "10 September 2026 ( * )", "paragraph_id": "para_3" }, { "text": "( Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Special schemes – Article 26 – Travel agents – Excursion organised by a trader away from his or her business premises – Taxation under the margin scheme without deduction of the input VAT paid – Negative margin potentially leading to a VAT refund – ‘Coffee trips’ )", "paragraph_id": "para_4" }, { "text": "In Case C‑565/24,", "paragraph_id": "para_5" }, { "text": "REQUEST for a preliminary ruling under Article 267 TFEU from the Bundesfinanzhof (Federal Fiscal Court, Germany), made by decision of 20 June 2024, received at the Court on 21 August 2024, in the proceedings", "paragraph_id": "para_6" }, { "text": "P-GmbH & Co. KG", "paragraph_id": "para_7" }, { "text": "v", "paragraph_id": "para_8" }, { "text": "Finanzamt Q,", "paragraph_id": "para_9" }, { "text": "THE COURT (Second Chamber),", "paragraph_id": "para_10" }, { "text": "composed of K. Jürimäe, President of the Chamber, K. Lenaerts, President of the Court, acting as Judge of the Second Chamber, F. Schalin (Rapporteur), M. Gavalec and Z. Csehi, Judges,", "paragraph_id": "para_11" }, { "text": "Advocate General: M. Szpunar,", "paragraph_id": "para_12" }, { "text": "Registrar: D. Dittert, Head of Unit", "paragraph_id": "para_13" }, { "text": "having regard to the written procedure and further to the hearing on 11 September 2025,", "paragraph_id": "para_14" }, { "text": "after considering the observations submitted on behalf of:", "paragraph_id": "para_15" }, { "text": "–        P-GmbH & Co. KG, by S. Kim, E.-M. Kraus, T. Nayin and S. Schauhoff, Rechtsanwälte,", "paragraph_id": "para_16" }, { "text": "–        the German Government, by J. Möller and R. Kanitz, acting as Agents,", "paragraph_id": "para_17" }, { "text": "–        the European Commission, by B. Eggers and M. Herold, acting as Agents,", "paragraph_id": "para_18" }, { "text": "after hearing the Opinion of the Advocate General at the sitting on 27 November 2025,", "paragraph_id": "para_19" }, { "text": "gives the following", "paragraph_id": "para_20" }, { "text": "Judgment", "paragraph_id": "para_21" }, { "text": "1         This request for a preliminary ruling concerns the interpretation of Article 26 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1; ‘the Sixth Directive’).", "paragraph_id": "para_22" }, { "text": "2         The request has been made in proceedings between P-GmbH & Co. KG (‘P’), a company incorporated under German law which organises tourist excursions in order to promote the sale of goods which it markets, and Finanzamt Q (Tax Office Q, Germany) concerning a value added tax (‘VAT’) assessment notice relating to those excursions.", "paragraph_id": "para_23" }, { "text": "Legal context", "paragraph_id": "para_24" }, { "text": "European Union law", "paragraph_id": "para_25" }, { "text": "3         The first sentence of Article 12(1) of the Sixth Directive was worded as follows:", "paragraph_id": "para_26" }, { "text": "‘The rate applicable to taxable transactions shall be that in force at the time of the chargeable event.’", "paragraph_id": "para_27" }, { "text": "4         Article 26 of that Directive, entitled ‘Special scheme for travel agents’, provided:", "paragraph_id": "para_28" }, { "text": "‘1.      Member States shall apply [VAT] to the operations of travel agents in accordance with the provisions of this Article, where the travel agents deal with customers in their own name and use the supplies and services of other taxable persons in the provision of travel facilities. This Article …", "paragraph_id": "para_29" }, { "text": "2.      All transactions performed by the travel agent in respect of a journey shall be treated as a single service supplied by the travel agent to the traveller. It shall be taxable in the Member State in which the travel agent has established his business or has a fixed establishment from which th …", "paragraph_id": "para_30" }, { "text": "…", "paragraph_id": "para_31" }, { "text": "4.      [VAT] charged to the travel agent by other taxable persons on the transactions described in paragraph 2 which are for the direct benefit of the traveller, shall not be eligible for deduction or refund in any Member State.’", "paragraph_id": "para_32" }, { "text": "5         The first indent of Article 1(1) of Council Directive 85/577/EEC of 20 December 1985 to protect the consumer in respect of contracts negotiated away from business premises (OJ 1985 L 372, p. 31) provided:", "paragraph_id": "para_33" }, { "text": "‘This Directive shall apply to contracts under which a trader supplies goods or services to a consumer and which are concluded:", "paragraph_id": "para_34" }, { "text": "–        during an excursion organised by the trader away from his business premises’.", "paragraph_id": "para_35" }, { "text": "German law", "paragraph_id": "para_36" }, { "text": "6         Paragraph 25 of the Umsatzsteuergesetz (Law on turnover tax), in the version applicable to the dispute in the main proceedings, provided:", "paragraph_id": "para_37" }, { "text": "‘1.      The following provisions shall apply to travel services provided by a trader that are not provided for the purposes of the customer’s business, where the trader deals with customers in his or her own name and makes use of travel-related inputs. The service provided by the trader is deemed t …", "paragraph_id": "para_38" }, { "text": "…", "paragraph_id": "para_39" }, { "text": "3.      The taxable value of other services shall be the difference between the amount paid by the customer for the service and the amount paid by the trader for travel-related inputs. [Value added tax] shall not form part of the taxable amount. Instead of calculating the taxable amount for each individual service supplied, the trader may calculate it either for groups of services or for all the services provided within the taxation period.", "paragraph_id": "para_40" }, { "text": "4.      By way of exception to Paragraph 15(1), the trader may not deduct as input tax the tax charged to that trader, separately, for travel-related inputs. Otherwise, Paragraph 15 shall apply in full. …’", "paragraph_id": "para_41" }, { "text": "The dispute in the main proceedings and the questions referred for a preliminary ruling", "paragraph_id": "para_42" }, { "text": "7         Between 1997 and 1999 P organised excursions combined with the sale of goods, commonly referred to in Germany as ‘ Kaffeefahrten ’ (‘coffee trips’). During those excursions, the participants were transported by coach to visit tourist sites where they received a meal and had the opportunity to participate in an additional tourist programme. They were also invited to participate in sales events at which various goods were offered for sale by P.", "paragraph_id": "para_43" }, { "text": "8         P purchased transport services that were necessary for those excursions from other taxable persons and offered those services in its own name to the participants. In order to participate in the excursion, those participants paid a fee which did not, however, cover in full the costs incurre …", "paragraph_id": "para_44" }, { "text": "9         P applied the general VAT rules to its activity and deducted all the VAT paid in respect of the services purchased from other taxable persons, which initially the German tax authority did not dispute. However, following tax audits and the administrative and judicial procedures that followe …", "paragraph_id": "para_45" }, { "text": "10       That court is uncertain whether the ‘excursions’ component of the activity carried out by P should be subject to the special scheme for travel agents, as provided for in Article 26 of the Sixth Directive. That question arises because, contrary to the situation faced by travel agents, the ‘e …", "paragraph_id": "para_46" }, { "text": "11       In those circumstances, the Bundesfinanzhof (Federal Fiscal Court) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:", "paragraph_id": "para_47" }, { "text": "‘(1)      Does an “excursion organised by the trader away from his business premises” within the meaning of the first indent of Article 1(1) of Directive [85/577] fall within the scope of “transactions performed by the travel agent in respect of a journey” within the meaning of the first sentence of Article 26(2) of [the Sixth Directive]?", "paragraph_id": "para_48" }, { "text": "(2)      If the first question is to be answered in the affirmative: Is the special scheme for travel agents under Article 26 of [the Sixth Directive] applicable even if the margin, which is the taxable amount under the third sentence of Article 26(2) of [the Sixth Directive], is negative because the actual cost exceeds the “total amount” to be paid by the traveller “exclusive of value added tax”?", "paragraph_id": "para_49" }, { "text": "(3)      If the first and second questions are to be answered in the affirmative: Is the first sentence of Article 12(1) of [the Sixth Directive] applicable to the margin, which is the taxable amount within the meaning of the third sentence of Article 26(2) of [the Sixth Directive], even if the margin is negative, such that a negative margin results in a refund to the taxable person?’", "paragraph_id": "para_50" }, { "text": "The first and second questions referred", "paragraph_id": "para_51" }, { "text": "12       By its first and second questions, which it is appropriate to examine together, the referring court asks, in essence, whether Article 26 of the Sixth Directive must be interpreted as applying to a situation in which a taxable person purchases tourist services from third parties, in particul …", "paragraph_id": "para_52" }, { "text": "13       It must be recalled that the scheme under Article 26 of the Sixth Directive applies to traders who organise travel or tour packages in their own name and entrust other taxable persons with the supply of the services generally associated with that kind of activity, even if they are not, formally speaking, travel agents or tour operators (judgment of 22 October 1998, Madgett and Baldwin , C‑308/96 and C‑94/97, EU:C:1998:496, paragraph 23).", "paragraph_id": "para_53" }, { "text": "14       In that regard, it is settled case-law of the Court of Justice that the services provided by travel agents and tour operators most frequently consist of multiple services, in particular transport and accommodation, supplied either within or outside the territory of the Member State in which …", "paragraph_id": "para_54" }, { "text": "15       However, the Court has also held that, although the principal reason for the special margin scheme under that Article 26 is the existence of problems in connection with travel services which include elements in more than one Member State, the wording of that provision is such that it applies also to supplies of services within a single Member State (judgment of 22 October 1998, Madgett and Baldwin , C‑308/96 and C‑94/97, EU:C:1998:496, paragraph 19).", "paragraph_id": "para_55" }, { "text": "16       In addition, the underlying reasons for the special scheme for travel agents and tour operators are equally valid where the trader is not a travel agent or tour operator within the normal meaning of those terms, but provides services which are identical or, at the very least, comparable in …", "paragraph_id": "para_56" }, { "text": "17       In the context of the cooperation established by Article 267 TFEU, it is for the national courts to determine whether, in the circumstances of the particular case, the supply concerned falls within the special scheme set out in Article 26 of the Sixth Directive and to make all definitive fi …", "paragraph_id": "para_57" }, { "text": "18       In the present case, it is apparent from the order for reference that the transactions at issue in the main proceedings consist in coach excursions which have the characteristics of travel services. In addition, it is common ground that the transport services were purchased from other taxab …", "paragraph_id": "para_58" }, { "text": "19       However, in the light of the referring court’s questions, it is necessary to determine whether the fact that those transactions were systematically carried out at a loss and that their cost was covered by a separate activity of selling goods marketed by P is of such a kind as to disprove that assessment.", "paragraph_id": "para_59" }, { "text": "20       In that regard, as regards, first, the links between the transport services at issue in the main proceedings and the supply of goods, it should be recalled that, in respect of operations for which the trader should be taxed under Article 26 of the Sixth Directive, the only relevant criterio …", "paragraph_id": "para_60" }, { "text": "21       In certain circumstances, several formally distinct supplies, which could be provided separately and thus give rise, in turn, to taxation or exemption, must be considered to be a single transaction when they are not independent. That is the case where, inter alia, one or more elements are t …", "paragraph_id": "para_61" }, { "text": "22       In the present case, it is apparent from the documents before the Court that although, from the point of view of a trader such as P, the organisation of excursions such as those at issue in the main proceedings is undoubtedly intended to encourage the participants to purchase the goods offe …", "paragraph_id": "para_62" }, { "text": "23       In those circumstances, it must be held that the travel services offered, by a trader such as P to its customers, habitually and for a fixed fee, cannot be classified as purely ancillary services. The fact that the revenue from those services systematically generated a negative margin for t …", "paragraph_id": "para_63" }, { "text": "24       Secondly, it is necessary to examine the effect of the principle of fiscal neutrality on the assessments made in the previous paragraph of this judgment in the light of the fact that the transport services were systematically carried out at a loss, with the result that the application of that special scheme would lead to the trader being unable to deduct the amount of input VAT paid.", "paragraph_id": "para_64" }, { "text": "25       It follows, in that regard, from settled case-law that the right to deduct is an integral part of the VAT scheme and may not, in principle, be limited. It is exercisable immediately in respect of all the taxes charged on input transactions. The deduction system is intended to relieve the tr …", "paragraph_id": "para_65" }, { "text": "26       It is also apparent from settled case-law that the special scheme set out in Article 26 of the Sixth Directive constitutes a derogation scheme expressly provided for by the Community legislature in order to take account of the specific nature of the activity of travel agents (judgment of 8 February 2018, Commission v Germany , C‑380/16, EU:C:2018:76, paragraph 53).", "paragraph_id": "para_66" }, { "text": "27       In that regard, it should be stated that the principle of fiscal neutrality is not a rule of primary law which can condition the validity of a derogation, but a principle of interpretation, to be applied concurrently with other principles. Accordingly, that principle cannot run counter to a …", "paragraph_id": "para_67" }, { "text": "28       It is clear from the case-law that the Community legislature did not intend to restrict the scope of Article 26 of the Sixth Directive on the basis of the objective of the travel or the results of the transactions concerned. Any other finding in that respect would be likely to seriously res …", "paragraph_id": "para_68" }, { "text": "29       Therefore, the inclusion, within the scope of that special scheme, of travel services, the purpose of which is to encourage the participants to purchase the goods offered to them during those services and which systematically generates a negative margin, and the alleged exception to the pri …", "paragraph_id": "para_69" }, { "text": "30       That conclusion is all the more compelling, furthermore, since to impose on the tax authority an obligation to carry out inquiries to determine the intention of the taxable person and the results of the transactions concerned would be contrary to the objectives of the special VAT scheme app …", "paragraph_id": "para_70" }, { "text": "31       In the light of all the foregoing considerations, the answer to the first and second questions is that Article 26 of the Sixth Directive must be interpreted as applying to a situation in which a taxable person purchases tourist services from third parties, in particular transport services, …", "paragraph_id": "para_71" }, { "text": "The third question", "paragraph_id": "para_72" }, { "text": "32       By its third question, the referring court asks, in essence, whether the first sentence of Article 12(1) and the third sentence of Article 26(2) of the Sixth Directive must be interpreted as conferring on the taxable person a right to a refund of input VAT where the margin of a single supply is negative.", "paragraph_id": "para_73" }, { "text": "33       In that regard, it should be recalled that, under the first sentence of Article 12(1) of the Sixth Directive, the rate applicable to the taxable transactions is that in force when the chargeable event for tax occurs.", "paragraph_id": "para_74" }, { "text": "34       In accordance with Article 26(2) of the Sixth Directive, under the special scheme set out in Article 26, the taxable amount consists in the difference between the total amount to be paid by the traveller, exclusive of VAT, and the actual cost to the travel agent of supplies and services purchased from other taxable persons.", "paragraph_id": "para_75" }, { "text": "35       According to the case-law of the Court of Justice, that taxable amount must be calculated in accordance with that provision, by referring to each single service provided by the travel agent, not on an overall basis (see, to that effect, judgment of 26 September 2013, Commission v Spain , C‑189/11, EU:C:2013:587, paragraph 103).", "paragraph_id": "para_76" }, { "text": "36       In addition, in accordance with Article 26(4) of the Sixth Directive, VAT charged to the travel agent by other taxable persons on the transactions described in paragraph 2 of that Article 26 which are for the direct benefit of the traveller, are not to be eligible for deduction or refund in any Member State.", "paragraph_id": "para_77" }, { "text": "37       In that regard, as has been recalled, in essence, in paragraph 14 above, the objective of the special scheme provided for in Article 26 of the Sixth Directive is to simplify the rules relating to VAT applicable to travel agents. It also seeks a fair distribution of the revenue from the char …", "paragraph_id": "para_78" }, { "text": "38       In the present case, it is apparent from the documents before the Court that the travel services offered by P were offered systematically at a loss, with the result that the margin, within the meaning of the third sentence of Article 26(2) of the Sixth Directive, is negative. It is common ground that that margin did not enable P to cover in full the input costs incurred on the purchase of transport services from third-party taxable persons.", "paragraph_id": "para_79" }, { "text": "39       However, it follows from the combined provisions of Article 26(2) and (4) of the Sixth Directive that that directive does not provide for any right to a refund of input VAT on which P could rely in respect of the input VAT that P paid when purchasing the transport services from third-party taxable persons.", "paragraph_id": "para_80" }, { "text": "40       That is merely the consequence of the conditions for application of Article 26 of the Sixth Directive. (see, by analogy, judgment of 8 February 2018, Commission v Germany , C‑380/16, EU:C:2018:76, paragraph 55).", "paragraph_id": "para_81" }, { "text": "41       In addition, as the European Commission has observed, if it were necessary to grant, in the event of a negative margin, a right to a refund of VAT by the Member State in which the travel agent is established, that Member State could be required, in the event of travel services provided with …", "paragraph_id": "para_82" }, { "text": "42       Such a result would also conflict with the prohibition on calculating the margin as a whole, referred to in paragraph 35 above, since that would amount to allowing a set-off between the losses and the profits generated by the activity of a trader such as P. Moreover, it must be recalled that P freely chose its business model, with full knowledge of the structurally loss-making nature of the travel services it offers.", "paragraph_id": "para_83" }, { "text": "43       For all the foregoing reasons, the answer to the third question is that the first sentence of Article 12(1) and the third sentence of Article 26(2) of the Sixth Directive must be interpreted as not conferring on the taxable person any right to a refund of input VAT where the margin of a single supply is negative.", "paragraph_id": "para_84" }, { "text": "Costs", "paragraph_id": "para_85" }, { "text": "44       Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the referring court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.", "paragraph_id": "para_86" }, { "text": "On those grounds, the Court (Second Chamber) hereby rules:", "paragraph_id": "para_87" }, { "text": "1.       Article 26 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment", "paragraph_id": "para_88" }, { "text": "must be interpreted as applying to a situation in which a taxable person purchases tourist services from third parties, in particular transport services, in order to sell them in his or her own name to consumers in the form of excursions, where the fee received in that respect does not cover all the …", "paragraph_id": "para_89" }, { "text": "2.       The first sentence of Article 12(1) and the third sentence of Article 26(2) of the Directive 77/388", "paragraph_id": "para_90" }, { "text": "must be interpreted as not conferring on the taxable person any right to a refund of input value added tax where the margin of a single supply is negative.", "paragraph_id": "para_91" }, { "text": "[Signatures]", "paragraph_id": "para_92" }, { "text": "*       Language of the case: German.", "paragraph_id": "para_93" } ], "word_count": 5081, "cites": [ "C-308/96", "C-94/97", "C-200/04", "C-49/07", "C-89/23", "C-132/16", "C-380/16", "C-439/04", "C-440/04", "C-189/11" ], "cited_by": [], "sha256": "ea616367c330e7ce39f951d92572a7eb243ff963e09bea728f1717a9d62aaa96", "source_url": "https://publications.europa.eu/resource/celex/62024CJ0565", "fetched_at": "2026-09-29T04:22:36.427+00:00", "canonical": "https://legal.exploreworldai.com/ai/judgments/eu/c-565-24", "risk_graph": "https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-565-24", "relations_graph": "https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-565-24", "changes": "https://legal.exploreworldai.com/api/public/v1/eu-praxis/changes", "agent": "https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-565-24" }, "hash": "sha256:9aa3c11b77348463c873b0c712890d7737f803c94ad4b87b98bd848009f840e3", "version": "legal-2026-10-25", "expires": "2026-10-26T00:00:00.000Z", "dependency": { "index_version": "legal-2026-10-25+legal-2026-10-25+2026-10-25T12:13:04", "content_hash": "sha256:9aa3c11b77348463c873b0c712890d7737f803c94ad4b87b98bd848009f840e3", "revalidate_after": "2026-10-25T14:26:04.386Z", "max_copy_age_seconds": 3600, "policy": "revalidate-required; attribution-preferred", "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency", "verify": "https://legal.exploreworldai.com/api/public/v1/verify", "stale_copy_invalid": true }, "canonical": "https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-565-24", "follow": [ { "rel": "risk", "href": "https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-565-24" }, { "rel": "relations", "href": "https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-565-24" }, { "rel": "agent", "href": "https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-565-24" }, { "rel": "obligations", "href": "https://legal.exploreworldai.com/api/public/v1/obligation-chain" }, { "rel": "changes", "href": "https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=eu" } ], "disclaimer": "Source reference with official identifier. 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