{
  "url": "https://openlegislation.uk/eu-regulation-2011-282/article-13b",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282/article-13b.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/13b",
  "kind": "article",
  "number": "13b",
  "heading": null,
  "text": "For the application of Directive 2006/112/EC, the following shall be regarded as ‘ immovable property ’ :\n(a) any specific part of the earth, on or below its surface, over which title and possession can be created;\n(b) any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;\n(c) any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;\n(d) any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/282/article/13b",
    "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."
}