# Council Implementing Decision of 5 March 2013 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2013/116/EU), Article 2

Extent: E+W+S+N.I.

The derogation provided for in Article 1 is subject to the Kingdom of the Netherlands introducing appropriate and effective control and reporting obligations on taxable persons who supply goods to which the reverse charge applies in accordance with this Decision.

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Source: https://www.legislation.gov.uk/eudn/2013/116/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2013-116/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.