{
  "url": "https://openlegislation.uk/eu-regulation-2004-866/article-7",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-866/article-7.json",
  "legislation": "eur/2004/866",
  "legislation_title": "Council Regulation (EC) No 866/2004 of 29 April 2004 on a regime under Article 2 of Protocol 10 to the Act of Accession",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-866",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Taxation",
  "text": "To the extent that services are supplied across the line to and from persons established or having their permanent address or usual residence in the areas of the Republic of Cyprus which are not under the effective control of the Government of the Republic of Cyprus, these services shall for VAT purposes be deemed to have been supplied or received by persons established or having their permanent address or usual residence in the areas of the Republic of Cyprus under the effective control of the Government of the Republic of Cyprus.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Substituted by Corrigendum to Council Regulation (EC) No 866/2004 of 29 April 2004 on a regime under Article 2 of Protocol 10 to the Act of Accession (Official Journal of the European Union L 161 of 30 April 2004)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/866/article/7",
    "retrieved_at": "2026-11-01T14:55:33.391042+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."
}