{
  "url": "https://openlegislation.uk/eu-decision-2004-295/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2004-295/article-2.json",
  "legislation": "eudn/2004/295",
  "legislation_title": "Council Decision of 22 March 2004 authorising Italy to apply a measure derogating from Article 21 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (2004/295/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2004-295",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The recipient of the supply of goods or services may be designated as the person liable to pay VAT in the following instances:\nsupplies and associated operations of ferrous waste and scrap, as well as of glass, paper and board, rags, bone and leather, rubber and plastic, including the supplies of those materials after they have undergone certain processing such as cleaning, polishing, selection, cutting or casting into ingots,\nsupplies and associated operations of ferrous and non-ferrous semi-processed products, such as pig iron, refined copper and copper alloys and crude nickel and aluminium.",
  "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/2004/295/article/2",
    "retrieved_at": "2026-11-01T15:18:14.032160+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."
}