<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/2012/624" IdURI="http://www.legislation.gov.uk/id/eudn/2012/624" NumberOfProvisions="4" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2012-10-04" 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/2012/624/article/2</dc:identifier><dc:title>Council Implementing Decision of 4 October 2012 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2012/624/EU)</dc:title><dc:description>Council Implementing Decision of 4 October 2012 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2012/624/EU)</dc:description><dc:modified>2020-12-12</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:32012D0624</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2012-10-04</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eudn/2012/624/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eudn/2012/624" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eudn/2012/624/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eudn/2012/624/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eudn/2012/624/body" title="body"/>
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eudn/2012/624/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudn/2012/624/article/2/2012-10-04" title="2012-10-04"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eudn/2012/624" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eudn/2012/624/article/1" title="Provision; Article 1"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eudn/2012/624/article/1" title="Provision; Article 1"/><atom:link rel="next" href="http://www.legislation.gov.uk/eudn/2012/624/article/3" title="Provision; Article 3"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eudn/2012/624/article/3" title="Provision; Article 3"/>
					<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="624"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="2cc5181e-11f5-11e2-8e28-01aa75ed71a1"/>
            <ukm:ELI Value="dec_impl:2012:624:oj"/>
            <ukm:OfficialJournal Value="JOL_2012_274_R_0026_01"/>
            <ukm:CELEX Value="32012D0624"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2012-10-04"/><ukm:EURLexModified Date="2019-09-12T18:02:00Z"/><ukm:EURLexExtracted Date="2019-09-12T22:21:36Z"/><ukm:XMLGenerated Date="2020-12-11T19:29:18Z"/><ukm:XMLImported Date="2020-12-12T03:39:16Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2008)" Code="TFEU_2008"/><ukm:CreatedBy Label="Council of the European Union" URI="http://publications.europa.eu/resource/authority/corporate-body/CONSIL"/><ukm:Subject Scheme="EuroVoc" Label="taxpayer" URI="http://eurovoc.europa.eu/170"/><ukm:Subject Scheme="EuroVoc" Label="tax evasion" URI="http://eurovoc.europa.eu/1095"/><ukm:Subject Scheme="EuroVoc" Label="agricultural product" URI="http://eurovoc.europa.eu/2734"/><ukm:Subject Scheme="SubjectMatter" Label="Value added tax" URI="http://publications.europa.eu/resource/authority/fd_070/TVA"/><ukm:Subject Scheme="EuroVoc" Label="tax avoidance" URI="http://eurovoc.europa.eu/924"/><ukm:Subject Scheme="DirectoryCode" Label="Turnover tax/VAT" URI="http://publications.europa.eu/resource/authority/fd_555/093010"/><ukm:Subject Scheme="DirectoryCode" Label="Indirect taxation" URI="http://publications.europa.eu/resource/authority/fd_555/0930"/><ukm:Subject Scheme="DirectoryCode" Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_555/09"/><ukm:Subject Scheme="EuroVoc" Label="Hungary" URI="http://eurovoc.europa.eu/1255"/><ukm:Subject Scheme="EuroVoc" Label="derogation from EU law" URI="http://eurovoc.europa.eu/5581"/><ukm:Subject Scheme="EuroVoc" Label="VAT" URI="http://eurovoc.europa.eu/4585"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/2cc5181e-11f5-11e2-8e28-01aa75ed71a1</VALUE>
                  <IDENTIFIER>2cc5181e-11f5-11e2-8e28-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/dec_impl/2012/624/oj</VALUE>
                     <IDENTIFIER>dec_impl:2012:624:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2012_274_R_0026_01</VALUE>
                     <IDENTIFIER>JOL_2012_274_R_0026_01</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32012D0624</VALUE>
                     <IDENTIFIER>32012D0624</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <IDENTIFIER type="data">
                  <VALUE>celex:32012D0624</VALUE>
               </IDENTIFIER>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/170</VALUE>
                        <IDENTIFIER>170</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>170</IDENTIFIER>
                     <PREFLABEL>taxpayer</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1021</VALUE>
                        <IDENTIFIER>1021</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1021</IDENTIFIER>
                     <PREFLABEL>tax system</PREFLABEL>
                     <ALTLABEL>taxation</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2446</IDENTIFIER>
                     <PREFLABEL>2446 taxation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <DATE type="date">
                  <VALUE>2012-07-01</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>07</MONTH>
                  <DAY>01</DAY>
               </DATE>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1095</VALUE>
                        <IDENTIFIER>1095</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1095</IDENTIFIER>
                     <PREFLABEL>tax evasion</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1432</VALUE>
                        <IDENTIFIER>1432</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1432</IDENTIFIER>
                     <PREFLABEL>offence</PREFLABEL>
                     <ALTLABEL>misdemeanour</ALTLABEL>
                     <ALTLABEL>a crime</ALTLABEL>
                     <ALTLABEL>petty offence</ALTLABEL>
                     <ALTLABEL>breach of the law</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100145</VALUE>
                        <IDENTIFIER>100145</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>12</IDENTIFIER>
                     <PREFLABEL>12 LAW</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100180</VALUE>
                        <IDENTIFIER>100180</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1216</IDENTIFIER>
                     <PREFLABEL>1216 criminal law</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>D</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/4585</VALUE>
                     <IDENTIFIER>4585</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>4585</IDENTIFIER>
                  <PREFLABEL>VAT</PREFLABEL>
                  <ALTLABEL>value added tax</ALTLABEL>
                  <ALTLABEL>turnover tax</ALTLABEL>
               </IS_ABOUT>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2012-10-04</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>04</DAY>
               </DATE_CREATION_LEGACY>
               <IDENTIFIER type="data">
                  <VALUE>32012D0624</VALUE>
               </IDENTIFIER>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/dec_impl/2012/624/oj</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_PRODUCED_BY_DOSSIER type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/f0507e69-d4bd-11e1-905c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>f0507e69-d4bd-11e1-905c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/procedure/2012_173</VALUE>
                        <IDENTIFIER>2012_173</IDENTIFIER>
                        <TYPE>procedure</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/pegase/201772</VALUE>
                        <IDENTIFIER>201772</IDENTIFIER>
                        <TYPE>pegase</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PRODUCED_BY_DOSSIER>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>false</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/5581</VALUE>
                     <IDENTIFIER>5581</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>5581</IDENTIFIER>
                  <PREFLABEL>derogation from EU law</PREFLABEL>
                  <ALTLABEL>derogation from Community law</ALTLABEL>
                  <ALTLABEL>derogation from European Union law</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/JO</VALUE>
                     <IDENTIFIER>JO</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>JO</OP-CODE>
                  <IDENTIFIER>JO</IDENTIFIER>
                  <PREFLABEL>JO</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <DATE_NOTIFICATION type="date">
                  <VALUE>2012-10-09</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>09</DAY>
               </DATE_NOTIFICATION>
               <CREATIONDATE type="date">
                  <VALUE>1001-01-01T00:00:00.000+00:00</VALUE>
                  <YEAR>1001</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </CREATIONDATE>
               <RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
                  <VALUE>NLE 2012/0173</VALUE>
               </RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
               <BASED_ON type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </BASED_ON>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2012_274_R_0026_01</VALUE>
               </IDENTIFIER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1255</VALUE>
                     <IDENTIFIER>1255</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1255</IDENTIFIER>
                  <PREFLABEL>Hungary</PREFLABEL>
                  <ALTLABEL>Republic of Hungary</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/dec_impl/2012/624/oj</VALUE>
               </RESOURCE_LEGAL_ELI>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2734</VALUE>
                        <IDENTIFIER>2734</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2734</IDENTIFIER>
                     <PREFLABEL>agricultural product</PREFLABEL>
                     <ALTLABEL>farm product</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2734</VALUE>
                        <IDENTIFIER>2734</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2734</IDENTIFIER>
                     <PREFLABEL>agricultural product</PREFLABEL>
                     <ALTLABEL>farm product</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100156</VALUE>
                        <IDENTIFIER>100156</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>56</IDENTIFIER>
                     <PREFLABEL>56 AGRICULTURE, FORESTRY AND FISHERIES</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100250</VALUE>
                        <IDENTIFIER>100250</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5631</IDENTIFIER>
                     <PREFLABEL>5631 agricultural activity</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/CONSIL</VALUE>
                     <IDENTIFIER>CONSIL</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>CONSIL</OP-CODE>
                  <IDENTIFIER>CONSIL</IDENTIFIER>
                  <PREFLABEL>Council of the European Union</PREFLABEL>
                  <ALTLABEL>Council</ALTLABEL>
                  <ALTLABEL>Council of the European Communities</ALTLABEL>
               </CREATED_BY>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <IDENTIFIER type="data">
                  <VALUE>1045498</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_ADDRESSES_COUNTRY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/country/HUN</VALUE>
                     <IDENTIFIER>HUN</IDENTIFIER>
                     <TYPE>country</TYPE>
                  </URI>
                  <OP-CODE>HUN</OP-CODE>
                  <IDENTIFIER>HUN</IDENTIFIER>
                  <PREFLABEL>Hungary</PREFLABEL>
                  <ALTLABEL>Hungarian</ALTLABEL>
                  <ALTLABEL>Republic of Hungary</ALTLABEL>
                  <ALTLABEL>People's Republic of Hungary</ALTLABEL>
                  <ALTLABEL>Hungary</ALTLABEL>
               </RESOURCE_LEGAL_ADDRESSES_COUNTRY>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/TVA</VALUE>
                        <IDENTIFIER>TVA</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>TVA</OP-CODE>
                     <IDENTIFIER>TVA</IDENTIFIER>
                     <PREFLABEL>Value added tax</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/924</VALUE>
                        <IDENTIFIER>924</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>924</IDENTIFIER>
                     <PREFLABEL>tax avoidance</PREFLABEL>
                     <ALTLABEL>tax haven</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1021</VALUE>
                        <IDENTIFIER>1021</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1021</IDENTIFIER>
                     <PREFLABEL>tax system</PREFLABEL>
                     <ALTLABEL>taxation</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2446</IDENTIFIER>
                     <PREFLABEL>2446 taxation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2012-10-09</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>09</DAY>
                  <ANNOTATION>
                     <TYPE_OF_DATE>{MA|http://publications.europa.eu/resource/authority/fd_335/MA}</TYPE_OF_DATE>
                     <COMMENT_ON_DATE>{PE|http://publications.europa.eu/resource/authority/fd_335/PE} {DATNOT|http://publications.europa.eu/resource/authority/fd_335/DATNOT} {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 3</COMMENT_ON_DATE>
                     <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:03/07/2014 10:55:49</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</VALUE>
                     <IDENTIFIER>ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32006L0112</VALUE>
                        <IDENTIFIER>32006L0112</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2006_347_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2006/112/oj</VALUE>
                        <IDENTIFIER>dir:2006:112:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <RESOURCE_LEGAL_DEROGATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</VALUE>
                     <IDENTIFIER>ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32006L0112</VALUE>
                        <IDENTIFIER>32006L0112</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2006_347_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2006/112/oj</VALUE>
                        <IDENTIFIER>dir:2006:112:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <TYPE_OF_LINK_TARGET>MS</TYPE_OF_LINK_TARGET>
                     <START_OF_VALIDITY>2012-07-01</START_OF_VALIDITY>
                     <ROLE2>{D|http://publications.europa.eu/resource/authority/fd_375/D}</ROLE2>
                     <END_OF_VALIDITY>2014/06/30</END_OF_VALIDITY>
                     <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:03/07/2014 10:55:49</BUILD_INFO>
                     <REFERENCE_TO_MODIFIED_LOCATION>{AR|http://publications.europa.eu/resource/authority/fd_370/AR} 193</REFERENCE_TO_MODIFIED_LOCATION>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DEROGATES_RESOURCE_LEGAL>
               <WORK_CITES_WORK type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/c5a368fa-fd18-4efb-ae18-e4ac4e83055c</VALUE>
                     <IDENTIFIER>c5a368fa-fd18-4efb-ae18-e4ac4e83055c</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1987/2658/oj</VALUE>
                        <IDENTIFIER>reg:1987:2658:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1987_256_R_0001_003</VALUE>
                        <IDENTIFIER>JOL_1987_256_R_0001_003</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31987R2658</VALUE>
                        <IDENTIFIER>31987R2658</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_CITES_WORK>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2012-10-04</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>04</DAY>
               </WORK_DATE_DOCUMENT>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>REP</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <WORK_PART_OF_DOSSIER type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/f0507e69-d4bd-11e1-905c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>f0507e69-d4bd-11e1-905c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/procedure/2012_173</VALUE>
                        <IDENTIFIER>2012_173</IDENTIFIER>
                        <TYPE>procedure</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/pegase/201772</VALUE>
                        <IDENTIFIER>201772</IDENTIFIER>
                        <TYPE>pegase</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_PART_OF_DOSSIER>
               <RESOURCE_LEGAL_DATE_END-OF-VALIDITY type="date">
                  <VALUE>2014-06-30</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>30</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{V|http://publications.europa.eu/resource/authority/fd_330/V} {ART|http://publications.europa.eu/resource/authority/fd_330/ART} 3</COMMENT_ON_DATE>
                     <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:03/07/2014 10:55:49</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_END-OF-VALIDITY>
               <YEAR type="data">
                  <VALUE>2012</VALUE>
               </YEAR>
               <DATE_DOCUMENT type="date">
                  <VALUE>2012-10-04</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>04</DAY>
               </DATE_DOCUMENT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/924</VALUE>
                     <IDENTIFIER>924</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>924</IDENTIFIER>
                  <PREFLABEL>tax avoidance</PREFLABEL>
                  <ALTLABEL>tax haven</ALTLABEL>
               </IS_ABOUT>
               <LEGISLATION_SECONDARY_DATE_NOTIFICATION type="date">
                  <VALUE>2012-10-09</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>09</DAY>
               </LEGISLATION_SECONDARY_DATE_NOTIFICATION>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2012</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_555/093010</VALUE>
                     <IDENTIFIER>093010</IDENTIFIER>
                     <TYPE>fd_555</TYPE>
                  </URI>
                  <OP-CODE>093010</OP-CODE>
                  <IDENTIFIER>093010</IDENTIFIER>
                  <PREFLABEL>Turnover tax/VAT</PREFLABEL>
               </IS_ABOUT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/2734</VALUE>
                     <IDENTIFIER>2734</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>2734</IDENTIFIER>
                  <PREFLABEL>agricultural product</PREFLABEL>
                  <ALTLABEL>farm product</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/093010</VALUE>
                        <IDENTIFIER>093010</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>093010</OP-CODE>
                     <IDENTIFIER>093010</IDENTIFIER>
                     <PREFLABEL>Turnover tax/VAT</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/0930</VALUE>
                        <IDENTIFIER>0930</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>0930</OP-CODE>
                     <IDENTIFIER>0930</IDENTIFIER>
                     <PREFLABEL>Indirect taxation</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/09</VALUE>
                        <IDENTIFIER>09</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>09</OP-CODE>
                     <IDENTIFIER>09</IDENTIFIER>
                     <PREFLABEL>Taxation</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1>
               </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1255</VALUE>
                        <IDENTIFIER>1255</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1255</IDENTIFIER>
                     <PREFLABEL>Hungary</PREFLABEL>
                     <ALTLABEL>Republic of Hungary</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2200</VALUE>
                        <IDENTIFIER>2200</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2200</IDENTIFIER>
                     <PREFLABEL>NATO countries</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5655</VALUE>
                        <IDENTIFIER>5655</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5655</IDENTIFIER>
                     <PREFLABEL>Visegrad countries</PREFLABEL>
                     <ALTLABEL>V4</ALTLABEL>
                     <ALTLABEL>Visegrad Four</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5087</VALUE>
                        <IDENTIFIER>5087</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5087</IDENTIFIER>
                     <PREFLABEL>Comecon countries</PREFLABEL>
                     <ALTLABEL>CMEA countries</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/122</VALUE>
                        <IDENTIFIER>122</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>122</IDENTIFIER>
                     <PREFLABEL>Council of Europe countries</PREFLABEL>
                     <ALTLABEL>Countries of the Council of Europe</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/914</VALUE>
                        <IDENTIFIER>914</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>914</IDENTIFIER>
                     <PREFLABEL>Central and Eastern Europe</PREFLABEL>
                     <ALTLABEL>CEE</ALTLABEL>
                     <ALTLABEL>Eastern Europe</ALTLABEL>
                     <ALTLABEL>Central Europe</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5283</VALUE>
                        <IDENTIFIER>5283</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5283</IDENTIFIER>
                     <PREFLABEL>EU Member State</PREFLABEL>
                     <ALTLABEL>EU country</ALTLABEL>
                     <ALTLABEL>EC country</ALTLABEL>
                     <ALTLABEL>European Community country</ALTLABEL>
                     <ALTLABEL>European Union country</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5781</VALUE>
                        <IDENTIFIER>5781</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5781</IDENTIFIER>
                     <PREFLABEL>Central and Eastern European Countries</PREFLABEL>
                     <ALTLABEL>CEEC</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100161</VALUE>
                        <IDENTIFIER>100161</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>72</IDENTIFIER>
                     <PREFLABEL>72 GEOGRAPHY</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100282</VALUE>
                        <IDENTIFIER>100282</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>7231</IDENTIFIER>
                     <PREFLABEL>7231 economic geography</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100277</VALUE>
                        <IDENTIFIER>100277</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>7206</IDENTIFIER>
                     <PREFLABEL>7206 Europe</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100283</VALUE>
                        <IDENTIFIER>100283</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>7236</IDENTIFIER>
                     <PREFLABEL>7236 political geography</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <ID_CELEX type="data">
                  <VALUE>32012D0624</VALUE>
               </ID_CELEX>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2012-07-01</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>07</MONTH>
                  <DAY>01</DAY>
                  <ANNOTATION>
                     <TYPE_OF_DATE>{MA|http://publications.europa.eu/resource/authority/fd_335/MA}</TYPE_OF_DATE>
                     <COMMENT_ON_DATE>{V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 3</COMMENT_ON_DATE>
                     <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:03/07/2014 10:55:49</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <DATE type="date">
                  <VALUE>2012-10-04</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>04</DAY>
               </DATE>
               <RESOURCE_LEGAL_ADOPTS_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/451402ae-0940-473b-9bcb-b7181dbfc555</VALUE>
                     <IDENTIFIER>451402ae-0940-473b-9bcb-b7181dbfc555</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/52012PC0356</VALUE>
                        <IDENTIFIER>52012PC0356</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/com/COM_2012_401</VALUE>
                        <IDENTIFIER>COM_2012_401</IDENTIFIER>
                        <TYPE>com</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/comnat/COM_2012_0356_FIN</VALUE>
                        <IDENTIFIER>COM_2012_0356_FIN</IDENTIFIER>
                        <TYPE>comnat</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <TYPE_OF_LINK_TARGET>MS</TYPE_OF_LINK_TARGET>
                     <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:03/07/2014 10:55:49</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_ADOPTS_RESOURCE_LEGAL>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2012_274_R_0026_01</VALUE>
               </WORK_ID_DOCUMENT>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/CELEX</VALUE>
                     <IDENTIFIER>CELEX</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>CELEX</OP-CODE>
                  <IDENTIFIER>CELEX</IDENTIFIER>
                  <PREFLABEL>CELEX</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0624</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/dff4c0d0-8e11-4ad9-8d09-7ee9b7090e6a</VALUE>
                     <IDENTIFIER>dff4c0d0-8e11-4ad9-8d09-7ee9b7090e6a</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2012_274_R</VALUE>
                        <IDENTIFIER>JOL_2012_274_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2019-09-12T20:02:00.529+02:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>09</MONTH>
                  <DAY>12</DAY>
               </LASTMODIFICATIONDATE>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/DEC_IMPL</VALUE>
                     <IDENTIFIER>DEC_IMPL</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>DEC_IMPL</OP-CODE>
                  <IDENTIFIER>DEC_IMPL</IDENTIFIER>
                  <PREFLABEL>Implementing decision</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <WORK_PART_OF_EVENT_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/f0507e69-d4bd-11e1-905c-01aa75ed71a1.0004</VALUE>
                     <IDENTIFIER>f0507e69-d4bd-11e1-905c-01aa75ed71a1.0004</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/pegase/201772.2012-10-09_PUB_OJ</VALUE>
                        <IDENTIFIER>201772.2012-10-09_PUB_OJ</IDENTIFIER>
                        <TYPE>pegase</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_PART_OF_EVENT_LEGAL>
               <WORK_TABLE-OF-CONTENTS type="data">
                  <VALUE>
         &lt;table-of-contents&gt;
            &lt;p&gt;0026 - 0027&lt;/p&gt;
         &lt;/table-of-contents&gt;
      </VALUE>
               </WORK_TABLE-OF-CONTENTS>
               <DATE type="date">
                  <VALUE>2012-10-09</VALUE>
                  <YEAR>2012</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>09</DAY>
               </DATE>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>32012D0624</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5581</VALUE>
                        <IDENTIFIER>5581</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5581</IDENTIFIER>
                     <PREFLABEL>derogation from EU law</PREFLABEL>
                     <ALTLABEL>derogation from Community law</ALTLABEL>
                     <ALTLABEL>derogation from European Union law</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/525</VALUE>
                        <IDENTIFIER>525</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>525</IDENTIFIER>
                     <PREFLABEL>EU law</PREFLABEL>
                     <ALTLABEL>European law</ALTLABEL>
                     <ALTLABEL>European Union law</ALTLABEL>
                     <ALTLABEL>Community regulations</ALTLABEL>
                     <ALTLABEL>Community law</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100144</VALUE>
                        <IDENTIFIER>100144</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>10</IDENTIFIER>
                     <PREFLABEL>10 EUROPEAN UNION</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100175</VALUE>
                        <IDENTIFIER>100175</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1011</IDENTIFIER>
                     <PREFLABEL>1011 European Union law</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/CONSIL</VALUE>
                     <IDENTIFIER>CONSIL</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>CONSIL</OP-CODE>
                  <IDENTIFIER>CONSIL</IDENTIFIER>
                  <PREFLABEL>Council of the European Union</PREFLABEL>
                  <ALTLABEL>Council</ALTLABEL>
                  <ALTLABEL>Council of the European Communities</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/dec_impl/2012/624/oj</VALUE>
               </ELI>
               <RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</VALUE>
                     <IDENTIFIER>ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32006L0112</VALUE>
                        <IDENTIFIER>32006L0112</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2006_347_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2006/112/oj</VALUE>
                        <IDENTIFIER>dir:2006:112:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <PARAGRAPH>1</PARAGRAPH>
                     <ARTICLE>395</ARTICLE>
                     <COMMENT_ON_LEGAL_BASIS>A395P1</COMMENT_ON_LEGAL_BASIS>
                     <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:03/07/2014 10:55:49</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>624</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32012D0624</VALUE>
               </WORK_ID_DOCUMENT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/TVA</VALUE>
                     <IDENTIFIER>TVA</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>TVA</OP-CODE>
                  <IDENTIFIER>TVA</IDENTIFIER>
                  <PREFLABEL>Value added tax</PREFLABEL>
               </IS_ABOUT>
               <DATE type="date">
                  <VALUE>2014-06-30</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>30</DAY>
               </DATE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1095</VALUE>
                     <IDENTIFIER>1095</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1095</IDENTIFIER>
                  <PREFLABEL>tax evasion</PREFLABEL>
               </IS_ABOUT>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4585</VALUE>
                        <IDENTIFIER>4585</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4585</IDENTIFIER>
                     <PREFLABEL>VAT</PREFLABEL>
                     <ALTLABEL>value added tax</ALTLABEL>
                     <ALTLABEL>turnover tax</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1321</VALUE>
                        <IDENTIFIER>1321</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1321</IDENTIFIER>
                     <PREFLABEL>tax on consumption</PREFLABEL>
                     <ALTLABEL>consumption tax</ALTLABEL>
                     <ALTLABEL>tax on spending</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>24</IDENTIFIER>
                     <PREFLABEL>24 FINANCE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2446</IDENTIFIER>
                     <PREFLABEL>2446 taxation</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/170</VALUE>
                     <IDENTIFIER>170</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>170</IDENTIFIER>
                  <PREFLABEL>taxpayer</PREFLABEL>
               </IS_ABOUT>
               <TYPE>D</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>cdm:decision_implementing</TYPE>
               <TYPE>cdm:decision</TYPE>
               <TYPE>cdm:work</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/2cc5181e-11f5-11e2-8e28-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>2cc5181e-11f5-11e2-8e28-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2012_274_R_0026_01.ENG</VALUE>
                     <IDENTIFIER>JOL_2012_274_R_0026_01.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2012.274.01.0026.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2012.274.01.0026.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32012D0624.ENG</VALUE>
                     <IDENTIFIER>32012D0624.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <TITLE type="data">
                  <VALUE>2012/624/EU: Council Implementing Decision of 4 October 2012 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax</VALUE>
               </TITLE>
               <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>eng</VALUE>
               </LANG>
               <EXPRESSION_TITLE type="data">
                  <VALUE>2012/624/EU: Council Implementing Decision of 4 October 2012 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax</VALUE>
               </EXPRESSION_TITLE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2014-11-20T09:06:38.291+01:00</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>20</DAY>
               </LASTMODIFICATIONDATE>
               <TITLE type="data">
                  <VALUE>CELEX1</VALUE>
               </TITLE>
               <CREATIONDATE type="date">
                  <VALUE>1001-01-01T00:00:00.000+00:00</VALUE>
                  <YEAR>1001</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </CREATIONDATE>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2012/624/pdfs/eudn_20120624_adopted_en.pdf" Date="2012-10-04" Size="724967"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="4"/>
									<ukm:BodyParagraphs Value="4"/>
									<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/2012/624/body" IdURI="http://www.legislation.gov.uk/id/eudn/2012/624/body" NumberOfProvisions="4" RestrictStartDate="2012-10-04" RestrictExtent="E+W+S+N.I."><P1 DocumentURI="http://www.legislation.gov.uk/eudn/2012/624/article/2" IdURI="http://www.legislation.gov.uk/id/eudn/2012/624/article/2" id="article-2" RestrictStartDate="2012-10-04" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 2</Pnumber>
            <P1para>
               <Text>The authorisation provided for in Article 1 is subject to Hungary introducing appropriate and effective control measures and reporting obligations with respect to taxable persons that supply goods to which this Decision applies.</Text>
            </P1para>
            <P1para>
               <Text>Hungary shall notify the Commission of the introduction of the measures and obligations referred to in the first paragraph.</Text>
            </P1para>
         </P1></EUBody></EURetained></Legislation>