assets/courses/quesito-legale-fiscale/files/input/source-provenance-en.json

{
  "schema_version": 1,
  "retrieved_on": "2026-09-14",
  "guidance_url": "https://europa.eu/youreurope/business/finance-and-tax/making-receiving-payments/late-payment/index_en.htm",
  "guidance_html_sha256": "555a97038f075fc3f5c3c05e0acb516fa32999a3e5e9180bdb77a5a2b93639e8",
  "guidance_text_sha256": "9bdfed2dfe94df52e12f0916eb36329b1d24911e023a7195932ea9b8eecc34d7",
  "directive_url": "https://www.boe.es/doue/2011/048/L00001-00010.pdf",
  "directive_sha256": "1b6a68e172965e8bd7cfcc74a1a892f0f32045e5f94fc339d5f1125b422bf1c8",
  "directive_language": "es",
  "directive_publication": "Official Journal L48, 23 February 2011, pages 1–10; original edition",
  "current_legal_status_requires_execution_review": true
}