{
  "url": "https://openlegislation.uk/eu-decision-2011-363/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2011-363/article-1.json",
  "legislation": "eudn/2011/363",
  "legislation_title": "Council Implementing Decision of 20 June 2011 authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2011/363/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2011-363",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised to designate as the person liable to pay VAT the taxable recipient of supplies of the following goods, as set out in the combined nomenclature established by Regulation (EEC) No 2658/87:\nCN code\nProduct\n1001 10 00\nDurum wheat\n1001 90 10\nSpelt for sowing\nex 1001 90 91\nCommon wheat, seed\nex 1001 90 99\nOther spelt and common wheat, not for sowing\n1002 00 00\nRye\n1003 00\nBarley\n1005\nMaize\n1201 00\nSoya beans, whether or not broken\n1205\nRape or colza seeds, whether or not broken\n1206 00\nSunflower seeds, whether or not broken\n1212 91\nSugar beet",
  "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/2011/363/article/1",
    "retrieved_at": "2026-11-01T15:15:45.839430+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."
}