{
  "url": "https://openlegislation.uk/eu-regulation-2011-282",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282.json",
  "id": "eur/2011/282",
  "title": "Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)",
  "short_title": "Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system…",
  "long_title": "Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)",
  "citation": "EU Regulation No 282/2011",
  "type": "eur",
  "year": "2011",
  "number": "282",
  "version": "current",
  "date": "2011-03-15",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 11,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2011-282/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "SUBJECT MATTER",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
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      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-1",
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      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "SCOPE",
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      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
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      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-2",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/3",
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      "heading": null,
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/4",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "TAXABLE PERSONS",
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      "status": null,
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    {
      "path": "chapter/IV",
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      "heading": "TAXABLE TRANSACTIONS",
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      "status": null,
      "parent": null
    },
    {
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    {
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      "heading": "Status of the customer",
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      "heading": "Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services",
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      "number": "8",
      "heading": "Supply of ancillary transport services and valuations of and work on movable property",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4"
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    {
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      "number": "34",
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      "status": null,
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    {
      "path": "chapter/V/section/4/subsection/9",
      "kind": "subsection",
      "number": "9",
      "heading": "Supply of restaurant and catering services on board means of transport",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4"
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    {
      "path": "article/35",
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      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4/subsection/9"
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      "path": "article/36",
      "kind": "article",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4/subsection/9"
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      "path": "article/37",
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      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4/subsection/9"
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    {
      "path": "chapter/V/section/4/subsection/10",
      "kind": "subsection",
      "number": "10",
      "heading": "Hiring of means of transport",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4"
    },
    {
      "path": "article/38",
      "kind": "article",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4/subsection/10"
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    {
      "path": "article/39",
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      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4/subsection/10"
    },
    {
      "path": "article/40",
      "kind": "article",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-40",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "chapter/V/section/4/subsection/11",
      "kind": "subsection",
      "number": "11",
      "heading": "Supply of services to non-taxable persons outside the Community",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4"
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    {
      "path": "article/41",
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      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-41",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V/section/4/subsection/11"
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      "path": "chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "TAXABLE AMOUNT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "chapter/VII",
      "kind": "chapter",
      "number": "VII",
      "heading": "RATES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/43",
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      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VII"
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      "path": "chapter/VIII",
      "kind": "chapter",
      "number": "VIII",
      "heading": "EXEMPTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/VIII/section/1",
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      "number": "1",
      "heading": "Exemptions for certain activities in the public interest",
      "url": null,
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      "status": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII/section/1"
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      "path": "chapter/VIII/section/2",
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      "url": null,
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      "path": "article/45",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII/section/2"
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      "heading": "Exemptions for intra-Community transactions",
      "url": null,
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      "status": null,
      "parent": "chapter/VIII"
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      "path": "article/45a",
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      "number": "45a",
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      "extent": "E+W+S+N.I.",
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      "path": "chapter/VIII/section/3",
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      "heading": "Exemptions on importation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII"
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    {
      "path": "article/46",
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      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII/section/3"
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    {
      "path": "chapter/VIII/section/4",
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      "heading": "Exemptions on exportation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII"
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    {
      "path": "article/47",
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      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-47",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "article/48",
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      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2011-282/article-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII/section/4"
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      "heading": "Exemptions relating to certain transactions treated as exports",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII"
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      "path": "article/49",
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      "number": "49",
      "heading": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "number": "51",
      "heading": null,
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      "status": null,
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      "heading": "DEDUCTIONS",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "number": "X",
      "heading": "OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS",
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      "heading": "Persons liable to pay the VAT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "General obligations",
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      "status": null,
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      "heading": "Miscellaneous provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "SPECIAL SCHEMES",
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    {
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      "heading": "Special scheme for investment gold",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)",
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      "heading": "Definitions",
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      "heading": "Application of the Union scheme",
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      "status": null,
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      "heading": "Scope of the Union scheme",
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      "path": "chapter/XI/section/2/subsection/4",
      "kind": "subsection",
      "number": "4",
      "heading": "Identification",
      "url": null,
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      "heading": "Reporting obligations",
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      "heading": "Exclusion",
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      "status": null,
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      "heading": "VAT return",
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      "status": null,
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      "status": null,
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      "path": "article/60",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "article/60a",
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      "status": null,
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      "path": "article/61",
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      "status": null,
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    {
      "path": "article/61a",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "chapter/XI/section/2/subsection/8",
      "kind": "subsection",
      "number": "8",
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