{
  "url": "https://openlegislation.uk/eu-decision-2009-791/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2009-791/article-2.json",
  "legislation": "eudn/2009/791",
  "legislation_title": "Council Decision of 20 October 2009 authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax (2009/791/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2009-791",
  "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 .\nSuch 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) 2015/2428 of 10 December 2015 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively 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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Substituted by Council Implementing Decision (EU) 2018/2060 of 20 December 2018 amending Decision 2009/791/EC authorising Germany 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/2009/791/article/2",
    "retrieved_at": "2026-11-01T15:16:21.457967+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."
}