{
  "url": "https://openlegislation.uk/eu-directive-2006-112/article-301",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/article-301.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": "article/301",
  "kind": "article",
  "number": "301",
  "heading": null,
  "text": "1. In the case of the supply of agricultural products or agricultural services specified in Article 300, Member States shall provide that the flat-rate compensation is to be paid either by the customer or by the public authorities.\n2. In respect of any supply of agricultural products or agricultural services other than those specified in Article 300, the flat-rate compensation shall be deemed to be paid by the customer.",
  "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/article/301",
    "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."
}