{
  "url": "https://openlegislation.uk/eu-decision-2009-1013/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2009-1013/article-2.json",
  "legislation": "eudn/2009/1013",
  "legislation_title": "Council Implementing Decision of 22 December 2009 authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax (2009/1013/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2009-1013",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "This Decision shall expire on 31 December 2021 .\nAny request for the extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2021 at the latest.\nSuch a request shall be accompanied by a report on the application of this measure which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Implementing Decision (EU) 2018/1487 of 2 October 2018 amending Implementing Decision 2009/1013/EU authorising the Republic of Austria to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2009/1013/article/2",
    "retrieved_at": "2026-11-01T15:16:16.507485+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."
}