{
  "url": "https://openlegislation.uk/eu-decision-2012-232/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2012-232/article-2.json",
  "legislation": "eudn/2012/232",
  "legislation_title": "Council Implementing Decision of 26 April 2012 authorising Romania to apply measures derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax (2012/232/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2012-232",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The first subparagraph of Article 1 shall not apply to the following categories of motorised road vehicles:\n(a) vehicles used exclusively for emergency services, for security, protection and courier services;\n(b) vehicles used by sales agents and by purchasing agents;\n(c) vehicles used for the transport of passengers for consideration, including taxi services;\n(d) vehicles used for the supply of services for consideration, including hire or driving lessons provided by driving schools;\n(e) vehicles used for hire or leasing;\n(f) vehicles used as commodities for trading purposes.",
  "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/2012/232/article/2",
    "retrieved_at": "2026-10-31T18:19:15.187899+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."
}