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Council Directive 2006/69/ECShow full title
Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations
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ANNEX IIList of Decisions under Article 27 of Directive 77/388/EEC repealed by this Directive
The Council Decision deemed to have been adopted on 15 April 1984 authorising the United Kingdom to apply a measure derogating from the Sixth Directive with a view to avoiding certain types of fraud or tax evasion on supplies of gold, gold coins and gold scrap between taxable persons by a special tax accounting scheme(1).
The Council Decision deemed to have been adopted on 11 April 1987 authorising the United Kingdom to apply a measure derogating from Article 11 of Directive 77/388/EEC(2).
Council Decision 88/498/EEC(3) authorising the Kingdom of the Netherlands to apply a measure derogating from Article 21(1)(a) of Directive 77/388/EEC.
A Council Decision deemed to have been adopted on 18 February 1997 under the procedure contained in Article 27(4) of Directive 77/388/EEC in its version of 17 May 1977 authorising the Republic of France to apply a measure derogating from Articles 2 and 10 of Directive 77/388/EEC. This decision follows notification of the request to Member States on 18 December 1996.
Council Decision 98/23/EC(4) authorising the United Kingdom to extend application of a measure derogating from Article 28e(1) of Directive 77/388/EEC.
Council Decision 2002/439/EC(5) authorising Germany to apply a measure derogating from Article 21 of Directive 77/388/EEC.
Council Decision 2002/880/EC(6) authorising Austria to apply a measure derogating from Article 21 of Directive 77/388/EEC.
Council Decision 2004/290/EC(7) authorising Germany to apply a measure derogating from Article 21 of Directive 77/388/EEC.
Council Decision 2004/736/EC(8) authorising the United Kingdom to introduce a special measure derogating from Article 11 of Directive 77/388/EEC.
Council Decision 2004/758/EC(9) authorising Austria to apply a measure derogating from Article 21 of Directive 77/388/EEC.
(4)
OJ L 8, 14.1.1998, p. 24. Decision as last amended by Decision 2003/909/EC (OJ L 342, 30.12.2003, p. 49).
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