<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eudn/2012/181" IdURI="http://www.legislation.gov.uk/id/eudn/2012/181" NumberOfProvisions="3" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I."><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eudn/2012/181/article/1</dc:identifier><dc:title>Council Implementing Decision of 26 March 2012 authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2012/181/EU)</dc:title><dc:description>Council Implementing Decision of 26 March 2012 authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2012/181/EU)</dc:description><dc:modified>2020-12-11</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02012D0181-20150101</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2015-01-01</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eudn/2012/181/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eudn/2012/181" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eudn/2012/181/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eudn/2012/181/body" title="body"/>
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eudn/2012/181/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudn/2012/181/article/1/2012-03-26" title="2012-03-26"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eudn/2012/181" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eudn/2012/181/introduction" title="Introduction; Introduction"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eudn/2012/181/introduction" title="Introduction; Introduction"/><atom:link rel="next" href="http://www.legislation.gov.uk/eudn/2012/181/article/2" title="Provision; Article 2"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eudn/2012/181/article/2" title="Provision; Article 2"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionDecision"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2012"/><ukm:Number Value="181"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="9c5b174b-f088-4477-9e12-3fd0c86b7ca9"/>
            <ukm:CELEX Value="02012D0181-20150101"/>
            <ukm:ELI Value="dec_impl:2012:181:2015-01-01"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2012-03-26"/><ukm:EURLexModified Date="2019-04-15T22:51:52Z"/><ukm:EURLexExtracted Date="2019-04-16T04:50:33Z"/><ukm:XMLGenerated Date="2020-12-11T18:36:07Z"/><ukm:XMLImported Date="2020-12-11T20:08:21Z"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/9c5b174b-f088-4477-9e12-3fd0c86b7ca9</VALUE>
                  <IDENTIFIER>9c5b174b-f088-4477-9e12-3fd0c86b7ca9</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02012D0181-20150101</VALUE>
                     <IDENTIFIER>02012D0181-20150101</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/dec_impl/2012/181/2015-01-01</VALUE>
                     <IDENTIFIER>dec_impl:2012:181:2015-01-01</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2012D0181%2F20150101</VALUE>
                     <IDENTIFIER>2012D0181/20150101</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/dec_impl/2012/181/2015-01-01</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_030/VC</VALUE>
                     <IDENTIFIER>VC</IDENTIFIER>
                     <TYPE>fd_030</TYPE>
                  </URI>
                  <OP-CODE>VC</OP-CODE>
                  <IDENTIFIER>VC</IDENTIFIER>
                  <PREFLABEL>Consolidated text</PREFLABEL>
               </RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2015-01-01</VALUE>
                  <YEAR>2015</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </WORK_DATE_DOCUMENT>
               <DATE type="date">
                  <VALUE>2015-02-26</VALUE>
                  <YEAR>2015</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>26</DAY>
               </DATE>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/5ab4e882-e94e-45ba-a9eb-597a7ff8fa02</VALUE>
                     <IDENTIFIER>5ab4e882-e94e-45ba-a9eb-597a7ff8fa02</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2012_092_R_0026_01</VALUE>
                        <IDENTIFIER>JOL_2012_092_R_0026_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dec_impl/2012/181/oj</VALUE>
                        <IDENTIFIER>dec_impl:2012:181:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32012D0181</VALUE>
                        <IDENTIFIER>32012D0181</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2019-04-16T00:51:52.459+02:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>16</DAY>
               </LASTMODIFICATIONDATE>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>02012D0181-20150101</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>consolidation:2012D0181/20150101</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
                  <VALUE>LASTMODIN {32014D0931|http://publications.europa.eu/resource/celex/32014D0931}</VALUE>
               </RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2015-02-26</VALUE>
                  <YEAR>2015</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>26</DAY>
               </DATE_CREATION_LEGACY>
               <DATE type="date">
                  <VALUE>2015-01-01</VALUE>
                  <YEAR>2015</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </DATE>
               <ACT_CONSOLIDATED_DATE type="date">
                  <VALUE>2015-01-01</VALUE>
                  <YEAR>2015</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </ACT_CONSOLIDATED_DATE>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/5ab4e882-e94e-45ba-a9eb-597a7ff8fa02</VALUE>
                     <IDENTIFIER>5ab4e882-e94e-45ba-a9eb-597a7ff8fa02</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2012_092_R_0026_01</VALUE>
                        <IDENTIFIER>JOL_2012_092_R_0026_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dec_impl/2012/181/oj</VALUE>
                        <IDENTIFIER>dec_impl:2012:181:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32012D0181</VALUE>
                        <IDENTIFIER>32012D0181</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/5ab4e882-e94e-45ba-a9eb-597a7ff8fa02</VALUE>
                     <IDENTIFIER>5ab4e882-e94e-45ba-a9eb-597a7ff8fa02</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2012_092_R_0026_01</VALUE>
                        <IDENTIFIER>JOL_2012_092_R_0026_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dec_impl/2012/181/oj</VALUE>
                        <IDENTIFIER>dec_impl:2012:181:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32012D0181</VALUE>
                        <IDENTIFIER>32012D0181</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2015-01-01</VALUE>
                  <YEAR>2015</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:02012D0181-20150101</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2012</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>OP_DATPRO</OP-CODE>
                  <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                  <PREFLABEL>Provisional data</PREFLABEL>
               </CREATED_BY>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>D</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <YEAR type="data">
                  <VALUE>2012</VALUE>
               </YEAR>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>181</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <WORK_CREATED_BY_AGENT type="concept_level">
                  <WORK_CREATED_BY_AGENT_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                        <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                        <TYPE>corporate-body</TYPE>
                     </URI>
                     <OP-CODE>OP_DATPRO</OP-CODE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <PREFLABEL>Provisional data</PREFLABEL>
                     <ANNOTATION>
                        <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:08/03/2015 04:30:18</BUILD_INFO>
                        <QUALITY_ISSUE>DATMIS</QUALITY_ISSUE>
                        <ERROR_MESSAGE>Data missing</ERROR_MESSAGE>
                     </ANNOTATION>
                  </WORK_CREATED_BY_AGENT_1>
               </WORK_CREATED_BY_AGENT>
               <IDENTIFIER type="data">
                  <VALUE>celex:02012D0181-20150101</VALUE>
               </IDENTIFIER>
               <ID_SECTOR type="data">
                  <VALUE>0</VALUE>
               </ID_SECTOR>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/dec_impl/2012/181/2015-01-01</VALUE>
               </RESOURCE_LEGAL_ELI>
               <DATE_DOCUMENT type="date">
                  <VALUE>2015-01-01</VALUE>
                  <YEAR>2015</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </DATE_DOCUMENT>
               <IDENTIFIER type="data">
                  <VALUE>consolidation:2012D0181/20150101</VALUE>
               </IDENTIFIER>
               <ID_CELEX type="data">
                  <VALUE>02012D0181-20150101</VALUE>
               </ID_CELEX>
               <IDENTIFIER type="data">
                  <VALUE>02012D0181-20150101</VALUE>
               </IDENTIFIER>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/CONS_TEXT</VALUE>
                     <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>CONS_TEXT</OP-CODE>
                  <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                  <PREFLABEL>Consolidated text</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <CREATIONDATE type="date">
                  <VALUE>2018-01-23T18:17:37.504+01:00</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>23</DAY>
               </CREATIONDATE>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/dec_impl/2012/181/2015-01-01</VALUE>
               </ELI>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/bcfb6eee-8752-11e4-b8a5-01aa75ed71a1</VALUE>
                     <IDENTIFIER>bcfb6eee-8752-11e4-b8a5-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/planjo/20141211-017</VALUE>
                        <IDENTIFIER>20141211-017</IDENTIFIER>
                        <TYPE>planjo</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/immc/20141211-017%3AST%2015430%202014%20INIT</VALUE>
                        <IDENTIFIER>20141211-017:ST 15430 2014 INIT</IDENTIFIER>
                        <TYPE>immc</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2014_365_R_0022</VALUE>
                        <IDENTIFIER>JOL_2014_365_R_0022</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32014D0931</VALUE>
                        <IDENTIFIER>32014D0931</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dec_impl/2014/931/oj</VALUE>
                        <IDENTIFIER>dec_impl:2014:931:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0181</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <TYPE>cdm:act_consolidated</TYPE>
               <TYPE>cdm:work</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>D</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/9c5b174b-f088-4477-9e12-3fd0c86b7ca9.0019</VALUE>
                  <IDENTIFIER>9c5b174b-f088-4477-9e12-3fd0c86b7ca9.0019</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02012D0181-20150101.ENG</VALUE>
                     <IDENTIFIER>02012D0181-20150101.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2012D0181%2F20150101.ENG</VALUE>
                     <IDENTIFIER>2012D0181/20150101.ENG</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Council Implementing Decision of 26 March 2012 authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2012/181/EU) </VALUE>
               </EXPRESSION_TITLE>
               <TITLE type="data">
                  <VALUE>CELEX1</VALUE>
               </TITLE>
               <CREATIONDATE type="date">
                  <VALUE>2018-01-23T18:17:37.504+01:00</VALUE>
                  <YEAR>2018</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>23</DAY>
               </CREATIONDATE>
               <TITLE type="data">
                  <VALUE>Council Implementing Decision of 26 March 2012 authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2012/181/EU) </VALUE>
               </TITLE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2019-04-16T00:51:52.460+02:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>16</DAY>
               </LASTMODIFICATIONDATE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2012/181/pdfs/eudn_20120181_adopted_en.pdf" Date="2012-03-26" Size="719137"/><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2012/181/pdfs/eudn_20120181_2015-01-01_en.pdf" Date="2015-01-01" Size="602436" Revised="2015-01-01"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="3"/>
									<ukm:BodyParagraphs Value="3"/>
									<ukm:ScheduleParagraphs Value="0"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eudn/2012/181/body" IdURI="http://www.legislation.gov.uk/id/eudn/2012/181/body" NumberOfProvisions="3" RestrictStartDate="2015-01-01" RestrictExtent="E+W+S+N.I."><P1 DocumentURI="http://www.legislation.gov.uk/eudn/2012/181/article/1" IdURI="http://www.legislation.gov.uk/id/eudn/2012/181/article/1" id="article-1" RestrictStartDate="2012-03-26" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 1</Pnumber>
            <P1para>
               <Text>By way of derogation from point 18 of Article 287 of Directive 2006/112/EC, Romania is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 65 000 at the conversion rate on the day of its accession to the European Union.</Text>
            </P1para>
         </P1></EUBody></EURetained></Legislation>