{
  "url": "https://openlegislation.uk/eu-decision-2017-2013/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2017-2013/article-1.json",
  "legislation": "eudn/2017/2013",
  "legislation_title": "Council Implementing Decision (EU) 2017/2013 of 7 November 2017 authorising the Kingdom of the Netherlands to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-decision-2017-2013",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 193 of Directive 2006/112/EC, the Netherlands is authorised to designate the recipient of the supply as the person liable to pay VAT to the tax authorities in the case of supplies of telecommunication services.",
  "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/2017/2013/article/1",
    "retrieved_at": "2026-11-01T15:13:19.707016+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."
}