{
  "url": "https://openlegislation.uk/eu-decision-1996-565/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-1996-565/article-1.json",
  "legislation": "eudn/1996/565",
  "legislation_title": "Commission Decision of 11 September 1996 authorizing Sweden not to take into account certain categories of transactions and to use certain approximate estimates for the calculation of the VAT own resources base (Only the Swedish text is authentic) (96/565/Euratom, EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1996-565",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 1995, Sweden is authorized, in accordance with the first indent of Article 6 (3) of Council Regulation (EEC, Euratom) No 1553/89, not to take into account the following category of transactions referred to in Annex F to the sixth Directive:\nservices supplied by authors, artists, performers, in so far as these are not services specified in Annex B to the Council Directive 67/228/EEC (Annex F, former point 2), except for copyrights and royalties.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No 71, 14. 4. 1967, p. 1303/67."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1996/565/article/1",
    "retrieved_at": "2026-11-01T15:19:16.580063+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."
}