{
  "url": "https://openlegislation.uk/eu-decision-2019-1592/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2019-1592/article-1.json",
  "legislation": "eudn/2019/1592",
  "legislation_title": "Council Implementing Decision (EU) 2019/1592 of 24 September 2019 authorising Portugal 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-2019-1592",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 193 of Directive 2006/112/EC, Portugal is authorised to designate the taxable person to whom supplies of cork, wood, pine cones or pine nut kernels in their shell are made as the person liable to pay VAT if this is a taxable person who has his registered office, fixed establishment or habitual residence in Portugal and who carries out transactions for which he is entitled to fully or partly deduct input VAT.",
  "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/2019/1592/article/1",
    "retrieved_at": "2026-11-01T15:12:34.740887+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."
}