{
  "url": "https://openlegislation.uk/eu-regulation-2011-282/article-13",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282/article-13.json",
  "legislation": "eur/2011/282",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-282",
  "path": "article/13",
  "kind": "article",
  "number": "13",
  "heading": null,
  "text": "The place where a natural person ‘usually resides’, whether or not a taxable person, as referred to in Directive 2006/112/EC shall be the place where that natural person usually lives as a result of personal and occupational ties.\nWhere the occupational ties are in a country different from that of the personal ties, or where no occupational ties exist, the place of usual residence shall be determined by personal ties which show close links between the natural person and a place where he is living.",
  "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/eur/2011/282/article/13",
    "retrieved_at": "2026-11-01T14:50:15.002878+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."
}