{
  "url": "https://openlegislation.uk/eu-decision-2010-39/article-3",
  "json_url": "https://openlegislation.uk/eu-decision-2010-39/article-3.json",
  "legislation": "eudn/2010/39",
  "legislation_title": "Council Implementing Decision of 19 January 2010 authorising the Portuguese Republic to apply a measure derogating from Articles 168, 193 and 250 of Directive 2006/112/EC on the common system of value added tax (2010/39/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2010-39",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "The resellers who obtain their supplies from a firm authorised to apply this special scheme shall be exempt from the obligation to submit a VAT return, set out in Article 250 of Directive 2006/112/EC, in relation to the goods which they have received from that firm and the supply of those goods to final consumers. That obligation shall be fulfilled by the authorised firm.",
  "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/2010/39/article/3",
    "retrieved_at": "2026-11-01T15:16:14.963919+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."
}