{
  "url": "https://openlegislation.uk/eu-decision-1998-161/article-3",
  "json_url": "https://openlegislation.uk/eu-decision-1998-161/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "By way of derogation from Article 28a(1)(a) of Directive 77/388/EEC, the following shall be exempt from VAT:\nthe intra-Community acquisition of used and waste materials by firms with an annual turnover of less than NGL 2,5 million. For the purposes of that threshold, turnover in non-ferrous metals may be disregarded,\nthe intra-Community acquisition of non-ferrous metals.",
  "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/1998/161/article/3",
    "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."
}