{
  "url": "https://openlegislation.uk/eu-regulation-2011-282/article-65",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282/article-65.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/65",
  "kind": "article",
  "number": "65",
  "heading": null,
  "text": "This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.\nIt shall apply from 1 July 2011.\nHowever:\npoint (a) of Article 3, point (b) of Article 11(2), Article 23(1) and Article 24(1) shall apply from 1 January 2013,\npoint (b) of Article 3 shall apply from 1 January 2015,\npoint (c) of Article 11(2) shall apply until 31 December 2014.",
  "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/65",
    "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."
}