{
  "url": "https://openlegislation.uk/eu-decision-2007-250/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2007-250/article-2.json",
  "legislation": "eudn/2007/250",
  "legislation_title": "Council Decision of 16 April 2007 authorising the United Kingdom to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2007/250/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2007-250",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The derogation provided for in Article 1 is subject to the United Kingdom introducing appropriate and effective control and reporting obligations on taxable persons that supply goods to which the reverse charge applies in accordance with this Decision.",
  "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/2007/250/article/2",
    "retrieved_at": "2026-11-01T15:17:13.103759+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."
}