{
  "url": "https://openlegislation.uk/eu-decision-2016-2266/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2016-2266/article-1.json",
  "legislation": "eudn/2016/2266",
  "legislation_title": "Council Implementing Decision (EU) 2016/2266 of 6 December 2016 authorising the Netherlands to apply a reduced rate of taxation to electricity supplied to charging stations for electric vehicles",
  "legislation_url": "https://openlegislation.uk/eu-decision-2016-2266",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The Netherlands is authorised to apply a reduced rate of taxation on electricity supplied to charging stations directly used for charging electric vehicles, excluding charging stations for the exchange of batteries for electric vehicles, provided that the minimum levels of taxation laid down in Article 10 of Directive 2003/96/EC are respected.",
  "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/2016/2266/article/1",
    "retrieved_at": "2026-11-01T15:13:44.304696+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."
}