{
  "url": "https://openlegislation.uk/eu-decision-2018-485/article-3",
  "json_url": "https://openlegislation.uk/eu-decision-2018-485/article-3.json",
  "legislation": "eudn/2018/485",
  "legislation_title": "Council Implementing Decision (EU) 2018/485 of 19 March 2018 authorising Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-decision-2018-485",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "This Decision shall take effect on the date of its notification.\nIt shall apply from 1 January 2018 to 31 December 2023 .\nAny request for extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2023 and shall be accompanied by a report which includes a review of the measure.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Implementing Decision (EU) 2020/1088 of 22 July 2020 amending Implementing Decision (EU) 2018/485 authorising Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax."
    }
  ],
  "outstanding_effects": [
    {
      "type": "replacement",
      "affecting": "eudn/2020/1088",
      "affecting_title": "Council Implementing Decision (EU) 2020/1088 of 22 July 2020 amending Implementing Decision (EU) 2018/485 authorising Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax"
    },
    {
      "type": "replacement",
      "affecting": "eudn/2020/1088",
      "affecting_title": "Council Implementing Decision (EU) 2020/1088 of 22 July 2020 amending Implementing Decision (EU) 2018/485 authorising Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2018/485/article/3",
    "retrieved_at": "2026-11-01T15:13:09.491008+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."
}