{
  "url": "https://openlegislation.uk/eu-decision-2010-710/article-3",
  "json_url": "https://openlegislation.uk/eu-decision-2010-710/article-3.json",
  "legislation": "eudn/2010/710",
  "legislation_title": "Council Implementing Decision of 22 November 2010 authorising Germany, Italy and Austria to introduce a special measure derogating from Article 193 of Directive 2006/112/EC and amending Decision 2007/250/EC to extend the period of validity of the authorisation granted to the United Kingdom (2010/710/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2010-710",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "1. By way of derogation from Article 193 of Directive 2006/112/EC, Austria is authorised to designate the taxable person to whom supplies of the following goods are made as the person liable to pay VAT:\n(a) mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;\n(b) integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products.\n2. The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than EUR 5 000.",
  "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/2010/710/article/3",
    "retrieved_at": "2026-10-31T18:03:51.059881+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."
}