{
  "url": "https://openlegislation.uk/eu-decision-2013-53/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2013-53/article-1.json",
  "legislation": "eudn/2013/53",
  "legislation_title": "Council Implementing Decision of 22 January 2013 authorising the Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2013/53/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2013-53",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 285 of Directive 2006/112/EC, the Kingdom of Belgium is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 25 000.\nThe Kingdom of Belgium may raise that ceiling in order to maintain the value of the exemption in real terms.",
  "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/2013/53/article/1",
    "retrieved_at": "2026-11-01T15:15:11.516820+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."
}