{
  "url": "https://openlegislation.uk/eu-decision-2014-797/article-5",
  "json_url": "https://openlegislation.uk/eu-decision-2014-797/article-5.json",
  "legislation": "eudn/2014/797",
  "legislation_title": "Council Implementing Decision of 7 November 2014 authorising the Republic of Estonia to apply a measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (2014/797/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-797",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "Articles 1 and 2 shall not apply to the following categories of passenger cars:\n(a) cars purchased for resale, hire or lease;\n(b) cars used for transportation of passengers for a fee, including taxi services;\n(c) cars used for the provision of driving lessons.",
  "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/2014/797/article/5",
    "retrieved_at": "2026-11-01T15:14:35.198184+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."
}