{
  "url": "https://openlegislation.uk/eu-decision-2012-624/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2012-624/article-1.json",
  "legislation": "eudn/2012/624",
  "legislation_title": "Council Implementing Decision of 4 October 2012 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2012/624/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2012-624",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 193 of Directive 2006/112/EC, Hungary is hereby authorised to designate as the person liable for the payment of VAT, the taxable person to whom the following supplies of goods, as set out in the combined nomenclature established by Regulation (EEC) No 2658/87, are made:\nCN code\nProduct\n1001\nWheat and meslin\n1002\nRye\n1003\nBarley\n1004\nOats\n1005\nMaize (corn)\n1008 60 00\nTriticale\n1201\nSoya beans, whether or not broken\n1205\nRape or colza seeds, whether or not broken\n1206 00\nSunflower seeds, whether or not broken",
  "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/2012/624/article/1",
    "retrieved_at": "2026-11-01T15:15:20.834895+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."
}