{
  "url": "https://openlegislation.uk/eu-directive-2006-112/annex-VIII",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/annex-VIII.json",
  "legislation": "eudr/2006/112",
  "legislation_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-112",
  "path": "annex/VIII",
  "kind": "annex",
  "number": "VIII",
  "heading": "INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)",
  "text": "(1) Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting;\n(2) packing and preparation for market, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural products;\n(3) storage of agricultural products;\n(4) stock minding, rearing and fattening;\n(5) hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings;\n(6) technical assistance;\n(7) destruction of weeds and pests, dusting and spraying of crops and land;\n(8) operation of irrigation and drainage equipment;\n(9) lopping, tree felling and other forestry services.",
  "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/eudr/2006/112/annex/VIII",
    "retrieved_at": "2026-11-01T15:22:31.059470+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."
}