{
  "url": "https://openlegislation.uk/eu-decision-2017-784/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2017-784/article-1.json",
  "legislation": "eudn/2017/784",
  "legislation_title": "Council Implementing Decision (EU) 2017/784 of 25 April 2017 authorising the Italian Republic to apply a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2015/1401",
  "legislation_url": "https://openlegislation.uk/eu-decision-2017-784",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 206 of Directive 2006/112/EC, Italy is authorised to provide that the VAT due on supplies of goods and services to the following entities has to be paid by the recipient to a separate and blocked bank account of the tax administration:\npublic authorities,\ncompanies controlled by public authorities within the meaning of Article 2359 of the Italian Civil Code (Codice Civile),\ncompanies listed on the stock exchange that are included in the FTSE MIB index, the list of which will be published by Italy in the Italian Official Journal (Gazzetta Ufficiale) after 28 April 2017 and revised annually if necessary.",
  "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/2017/784/article/1",
    "retrieved_at": "2026-10-31T18:17:26.575720+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."
}