{
  "url": "https://openlegislation.uk/eu-decision-2010-688/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2010-688/article-1.json",
  "legislation": "eudn/2010/688",
  "legislation_title": "Council Implementing Decision of 15 October 2010 authorising the Italian Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2010/688/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2010-688",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 285 of Directive 2006/112/EC, Italy is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 30 000.\nItaly may raise that ceiling in order to maintain the value of the exemption in real terms.",
  "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/2010/688/article/1",
    "retrieved_at": "2026-11-01T15:15:58.227492+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."
}