{
  "url": "https://openlegislation.uk/eu-decision-2018-1490/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2018-1490/article-2.json",
  "legislation": "eudn/2018/1490",
  "legislation_title": "Council Implementing Decision (EU) 2018/1490 of 2 October 2018 authorising Hungary to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-decision-2018-1490",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "This Decision shall take effect on the date of its notification.\nThis Decision shall apply from 1 January 2019 until the earlier of the following two dates:\n(a) 31 December 2021;\n(b) the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive is adopted amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.",
  "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/2018/1490/article/2",
    "retrieved_at": "2026-11-01T15:12:59.597100+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."
}