{
  "url": "https://openlegislation.uk/eu-decision-2018-1493/article-5",
  "json_url": "https://openlegislation.uk/eu-decision-2018-1493/article-5.json",
  "legislation": "eudn/2018/1493",
  "legislation_title": "Council Implementing Decision (EU) 2018/1493 of 2 October 2018 authorising Hungary to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-decision-2018-1493",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "This Decision shall take effect on the date of its notification.\nThis Decision shall apply from 1 January 2019 and shall expire on 31 December 2021.\nAny request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2021 and shall be accompanied by a report which includes a review of the percentage set out in Article 1.",
  "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/2018/1493/article/5",
    "retrieved_at": "2026-11-01T15:12:59.542144+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."
}