{
  "url": "https://openlegislation.uk/eu-decision-2012-181/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2012-181/article-2.json",
  "legislation": "eudn/2012/181",
  "legislation_title": "Council Implementing Decision of 26 March 2012 authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2012/181/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2012-181",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "This Decision shall take effect on the day of its notification.\nIt shall apply until the date of entry into force of a Directive amending the amounts of the annual turnover ceilings below which taxable persons may qualify for VAT exemption or until 31 December 2017, whichever date is earlier.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Implementing Decision of 16 December 2014 extending the application of Implementing Decision 2012/181/EU authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2014/931/EU)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2012/181/article/2",
    "retrieved_at": "2026-11-01T15:15:29.830482+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."
}