{
  "url": "https://openlegislation.uk/eu-decision-2010-584/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2010-584/article-1.json",
  "legislation": "eudn/2010/584",
  "legislation_title": "Council Implementing Decision of 27 September 2010 authorising the Republic of Latvia to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2010/584/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2010-584",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 287(10) of Directive 2006/112/EC, the Republic of Latvia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 50 000 at the conversion rate on the day of its accession to the European Union.",
  "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/2010/584/article/1",
    "retrieved_at": "2026-11-01T15:16:00.803871+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."
}