{
  "url": "https://openlegislation.uk/eu-decision-1998-161/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-1998-161/article-1.json",
  "legislation": "eudn/1998/161",
  "legislation_title": "Council Decision of 16 February 1998 authorising the Kingdom of the Netherlands to apply a measure derogating from Articles 2 and 28a(1) of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (98/161/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1998-161",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The Kingdom of the Netherlands is hereby authorised until the date of entry into force of a special scheme for the application of VAT to the recycled waste sector amending Directive 77/388/EEC, but not later than 31 December 2009 to apply a special measure for the taxation of used and waste materials that contains provisions derogating from Directive 77/388/EEC.\nThe provisions in question are laid down in Articles 2, 3 and 4 of this Decision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Decision of 14 June 2004 amending Decision 98/161/EC authorising the Kingdom of the Netherlands to apply a measure derogating from Articles 2 and 28a(1) of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2004/514/EC)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Substituted by Council Decision of 14 February 2006 amending Decisions 98/161/EC, 2004/228/EC and 2004/295/EC, as regards the extension of measures to prevent evasion of value added tax in the waste sector (Only the Dutch, Spanish and Italian versions are authentic) (2006/126/EC)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1998/161/article/1",
    "retrieved_at": "2026-11-01T15:19:05.152841+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."
}