{
  "url": "https://openlegislation.uk/eu-decision-2015-2189/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2015-2189/article-1.json",
  "legislation": "eudn/2015/2189",
  "legislation_title": "Commission Implementing Decision (EU, Euratom) 2015/2189 of 25 November 2015 authorising Spain not to take into account certain categories of transactions for the calculation of the VAT own resources base (notified under document C(2015) 8179) (Only the Spanish text is authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-2189",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January 2015 to 31 December 2019, Spain is authorised not to take into account the transactions referred to in point (2) of Annex X, Part B, (authors) to Directive 2006/112/EC.",
  "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/2015/2189/article/1",
    "retrieved_at": "2026-11-01T15:14:09.125094+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."
}