{
  "url": "https://openlegislation.uk/eu-directive-2006-112/annex-X/part-A",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/annex-X/part-A.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/X/part/A",
  "kind": "part",
  "number": "A",
  "heading": "Transactions which Member States may continue to tax",
  "text": "(1) The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians;\n(2) the activities of public radio and television bodies other than those of a commercial nature;\n(3) the supply of a building, or parts thereof, or of the land on which it stands, other than as referred to in point (a) of Article 12(1), where carried out by taxable persons who were entitled to deduction of the VAT paid at the preceding stage in respect of the building concerned;\n(4) the supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name and on behalf of the traveller, in relation to journeys outside the Community.",
  "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/X/part/A",
    "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."
}