{
  "url": "https://openlegislation.uk/eu-regulation-2004-1480/article-6",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1480/article-6.json",
  "legislation": "eur/2004/1480",
  "legislation_title": "Commission Regulation (EC) No 1480/2004 of 10 August 2004 laying down specific rules concerning goods arriving from the areas not under the effective control of the Government of Cyprus in the areas in which the Government exercises effective control",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-1480",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "VAT",
  "text": "In the event of goods originating in the Areas being transferred to other Member States, their previous entry into the areas under the effective control of the Government shall be treated as having been an importation of goods in accordance with Article 7 of Council Directive 77/388/EEC for which the owner of the goods or any other person designated or accepted as being liable by the Government of the Republic of Cyprus shall be liable for the payment of import VAT in accordance with Article 21(4) of that Directive.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 145, 13.6.1977, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1480/article/6",
    "retrieved_at": "2026-11-01T14:55:20.111330+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."
}