{
  "url": "https://openlegislation.uk/eu-directive-2006-112/article-368",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/article-368.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/368",
  "kind": "article",
  "number": "368",
  "heading": null,
  "text": "The taxable person not established within the Community making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive. Notwithstanding Article 1(1) of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with the said Directive. Articles 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to telecommunications, broadcasting or electronic services covered by this special scheme.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/article/368",
    "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."
}