{
  "url": "https://openlegislation.uk/eu-decision-2000-256/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2000-256/article-2.json",
  "legislation": "eudn/2000/256",
  "legislation_title": "Council Decision of 20 March 2000 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 11 of the Sixth Directive (77/388/EEC) on the harmonisation of the laws of Member States relating to turnover taxes (2000/256/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2000-256",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The authorisation granted under Article 1 shall expire on the date of entry into force of a directive rationalising the derogations pursuant to Article 27 of Directive 77/388/EEC which counter avoidance of value added tax linked to the exemption for investment gold or on 31 December 2009 whichever is the earlier.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Decision of 14 March 2005 amending Decision 2000/256/EC authorising the Kingdom of the Netherlands to apply a measure derogating from Article 11 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2005/257/EC)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2000/256/article/2",
    "retrieved_at": "2026-11-01T15:18:50.642369+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."
}