{
  "url": "https://openlegislation.uk/eu-decision-1996-566/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-1996-566/article-2.json",
  "legislation": "eudn/1996/566",
  "legislation_title": "Commission Decision of 11 September 1996 authorizing Finland 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 Finnish text is authentic) (96/566/Euratom, EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1996-566",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 1995, Finland is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex F to the sixth Directive:\n1.. services supplied by authors, artists and performers, in so far as these are not services specified in Annex B to Council Directive 67/228/EEC (Annex F, former point 2); for copyrights and royalties;\n2.. supplies of land described in Article 4 (3) of the sixth Directive (Annex F, former point 16);\n3.. passenger transport (Annex F, former point 17).",
  "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/eudn/1996/566/article/2",
    "retrieved_at": "2026-11-01T15:19:16.560243+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."
}