http://www.legislation.gov.uk/eudn/2013/116/article/2Council Implementing Decision of 5 March 2013 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2013/116/EU)Council Implementing Decision of 5 March 2013 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2013/116/EU)2020-12-10King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32013D0116texttext/xmlen2013-03-05 http://publications.europa.eu/resource/cellar/3183ef8a-87fa-11e2-b5c3-01aa75ed71a1 3183ef8a-87fa-11e2-b5c3-01aa75ed71a1 cellar http://publications.europa.eu/resource/eli/dec_impl/2013/116/oj dec_impl:2013:116:oj eli http://publications.europa.eu/resource/celex/32013D0116 32013D0116 celex http://publications.europa.eu/resource/oj/JOL_2013_064_R_0004_01 JOL_2013_064_R_0004_01 oj http://publications.europa.eu/resource/cellar/81b176d9-869b-11e2-89d6-01aa75ed71a1 81b176d9-869b-11e2-89d6-01aa75ed71a1 cellar http://publications.europa.eu/resource/oj/JOL_2013_064_R JOL_2013_064_R oj http://publications.europa.eu/resource/authority/fd_070/TVA TVA fd_070 TVA TVA Value added tax http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 cellar http://publications.europa.eu/resource/celex/32006L0112 32006L0112 celex http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01 JOL_2006_347_R_0001_01 oj http://publications.europa.eu/resource/eli/dir/2006/112/oj dir:2006:112:oj eli 2013/12/31 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 193 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:03/11/2014 12:33:05 http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 cellar http://publications.europa.eu/resource/celex/32006L0112 32006L0112 celex http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01 JOL_2006_347_R_0001_01 oj http://publications.europa.eu/resource/eli/dir/2006/112/oj dir:2006:112:oj eli http://data.europa.eu/eli/dec_impl/2013/116/oj 3 NLE 2012/0355 http://publications.europa.eu/resource/cellar/4208b3e5-48f5-11e2-8762-01aa75ed71a1.0004 4208b3e5-48f5-11e2-8762-01aa75ed71a1.0004 cellar http://publications.europa.eu/resource/pegase/202266.2013-03-07_PUB_OJ 202266.2013-03-07_PUB_OJ pegase http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) 2013-03-07 2013 03 07 <table-of-contents> <p>0004 - 0005</p> </table-of-contents> http://eurovoc.europa.eu/6776 6776 EUROVOC 6776 mobile phone cell phone GSM mobile telephone cellular phone http://eurovoc.europa.eu/4361 4361 EUROVOC 4361 communications systems http://eurovoc.europa.eu/100150 100150 EUROVOC 32 32 EDUCATION AND COMMUNICATIONS http://eurovoc.europa.eu/100221 100221 EUROVOC 3226 3226 communications false http://eurovoc.europa.eu/5581 5581 EUROVOC 5581 derogation from EU law derogation from Community law derogation from European Union law oj:JOL_2013_064_R_0004_01 http://publications.europa.eu/resource/authority/corporate-body/COM COM corporate-body COM COM European Commission EC Commission of the European Communities European Commission Commission http://data.europa.eu/eli/dec_impl/2013/116/oj celex:32013D0116 2013-03-05 2013 03 05 http://publications.europa.eu/resource/authority/document-collection/JO JO document-collection JO JO JO MAN2 http://eurovoc.europa.eu/2286 2286 EUROVOC 2286 Netherlands Kingdom of the Netherlands Holland http://eurovoc.europa.eu/2200 2200 EUROVOC 2200 NATO countries http://eurovoc.europa.eu/4590 4590 EUROVOC 4590 WEU countries http://eurovoc.europa.eu/122 122 EUROVOC 122 Council of Europe countries Countries of the Council of Europe http://eurovoc.europa.eu/4845 4845 EUROVOC 4845 Benelux countries http://eurovoc.europa.eu/913 913 EUROVOC 913 Western Europe Western countries http://eurovoc.europa.eu/5283 5283 EUROVOC 5283 EU Member State EU country EC country European Community country European Union country http://eurovoc.europa.eu/100161 100161 EUROVOC 72 72 GEOGRAPHY http://eurovoc.europa.eu/100282 100282 EUROVOC 7231 7231 economic geography http://eurovoc.europa.eu/100277 100277 EUROVOC 7206 7206 Europe http://eurovoc.europa.eu/100283 100283 EUROVOC 7236 7236 political geography 32013D0116 2013-03-05 2013 03 05 http://publications.europa.eu/resource/cellar/77fa3994-ab1b-4162-8422-071bec4fe53d 77fa3994-ab1b-4162-8422-071bec4fe53d cellar http://publications.europa.eu/resource/comnat/COM_2012_0766_FIN COM_2012_0766_FIN comnat http://publications.europa.eu/resource/celex/52012PC0766 52012PC0766 celex http://publications.europa.eu/resource/com/COM_2012_810 COM_2012_810 com MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:03/11/2014 12:33:05 2013-03-07 2013 03 07 {PE|http://publications.europa.eu/resource/authority/fd_335/PE} {DATNOT|http://publications.europa.eu/resource/authority/fd_335/DATNOT} http://eurovoc.europa.eu/170 170 EUROVOC 170 taxpayer http://eurovoc.europa.eu/1021 1021 EUROVOC 1021 tax system taxation http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100206 100206 EUROVOC 2446 2446 taxation http://publications.europa.eu/resource/authority/country/NLD NLD country NLD NLD Netherlands Netherlands Kingdom of the Netherlands Dutch D http://eurovoc.europa.eu/4585 4585 EUROVOC 4585 VAT value added tax turnover tax http://eurovoc.europa.eu/1095 1095 EUROVOC 1095 tax evasion http://eurovoc.europa.eu/1432 1432 EUROVOC 1432 offence misdemeanour a crime petty offence breach of the law http://eurovoc.europa.eu/100145 100145 EUROVOC 12 12 LAW http://eurovoc.europa.eu/100180 100180 EUROVOC 1216 1216 criminal law http://eurovoc.europa.eu/3704 3704 EUROVOC 3704 micro-computer lap-top portable computer personal computer microcomputer desk-top LIE http://eurovoc.europa.eu/3336 3336 EUROVOC 3336 automatic game gambling machine slot machine gaming machine automatic gaming machine one-armed bandit http://eurovoc.europa.eu/3704 3704 EUROVOC 3704 micro-computer lap-top portable computer personal computer microcomputer desk-top http://eurovoc.europa.eu/1405 1405 EUROVOC 1405 information technology industry computer industry http://eurovoc.europa.eu/100150 100150 EUROVOC 32 32 EDUCATION AND COMMUNICATIONS http://eurovoc.europa.eu/100223 100223 EUROVOC 3236 3236 information technology and data processing http://eurovoc.europa.eu/4585 4585 EUROVOC 4585 VAT value added tax turnover tax http://eurovoc.europa.eu/1321 1321 EUROVOC 1321 tax on consumption consumption tax tax on spending http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100206 100206 EUROVOC 2446 2446 taxation http://eurovoc.europa.eu/1095 1095 EUROVOC 1095 tax evasion 2019-09-14T20:29:12.452+02:00 2019 09 14 http://publications.europa.eu/resource/authority/fd_070/TVA TVA fd_070 TVA TVA Value added tax 2013-03-07 2013 03 07 {titleAndReference.draft.disclaimer.new|http://publications.europa.eu/resource/authority/fd_365/titleAndReference.draft.disclaimer.new} http://eurovoc.europa.eu/170 170 EUROVOC 170 taxpayer 0116 1001-01-01T00:00:00.000+00:00 1001 01 01 http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) http://publications.europa.eu/resource/cellar/4208b3e5-48f5-11e2-8762-01aa75ed71a1 4208b3e5-48f5-11e2-8762-01aa75ed71a1 cellar http://publications.europa.eu/resource/pegase/202266 202266 pegase http://publications.europa.eu/resource/procedure/2012_355 2012_355 procedure http://eurovoc.europa.eu/3336 3336 EUROVOC 3336 automatic game gambling machine slot machine gaming machine automatic gaming machine one-armed bandit http://eurovoc.europa.eu/1700 1700 EUROVOC 1700 leisure free time leisure policy leisure society http://eurovoc.europa.eu/100149 100149 EUROVOC 28 28 SOCIAL QUESTIONS http://eurovoc.europa.eu/100212 100212 EUROVOC 2826 2826 social affairs http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 cellar http://publications.europa.eu/resource/celex/32006L0112 32006L0112 celex http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01 JOL_2006_347_R_0001_01 oj http://publications.europa.eu/resource/eli/dir/2006/112/oj dir:2006:112:oj eli 1

395

A395P1 cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:03/11/2014 12:33:05 32013D0116 http://eurovoc.europa.eu/2286 2286 EUROVOC 2286 Netherlands Kingdom of the Netherlands Holland 2013-12-31 2013 12 31 {V|http://publications.europa.eu/resource/authority/fd_330/V} {ART|http://publications.europa.eu/resource/authority/fd_330/ART} 3 cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:03/11/2014 12:33:05 116 2013-03-05 2013 03 05 http://eurovoc.europa.eu/5581 5581 EUROVOC 5581 derogation from EU law derogation from Community law derogation from European Union law http://eurovoc.europa.eu/525 525 EUROVOC 525 EU law European law European Union law Community regulations Community law http://eurovoc.europa.eu/100144 100144 EUROVOC 10 10 EUROPEAN UNION http://eurovoc.europa.eu/100175 100175 EUROVOC 1011 1011 European Union law celex:32013D0116 http://data.europa.eu/eli/dec_impl/2013/116/oj http://publications.europa.eu/resource/authority/document-collection/CELEX CELEX document-collection CELEX CELEX CELEX oj:JOL_2013_064_R_0004_01 http://publications.europa.eu/resource/authority/resource-type/DEC_IMPL DEC_IMPL resource-type DEC_IMPL DEC_IMPL Implementing decision 2013-03-05 2013 03 05 2013 http://publications.europa.eu/resource/authority/corporate-body/COM COM corporate-body COM COM European Commission EC Commission of the European Communities European Commission Commission 2013-12-31 2013 12 31 http://eurovoc.europa.eu/6776 6776 EUROVOC 6776 mobile phone cell phone GSM mobile telephone cellular phone 2013 http://publications.europa.eu/resource/authority/fd_555/093010 093010 fd_555 093010 093010 Turnover tax/VAT http://publications.europa.eu/resource/authority/fd_555/0930 0930 fd_555 0930 0930 Indirect taxation http://publications.europa.eu/resource/authority/fd_555/09 09 fd_555 09 09 Taxation 2013-03-07 2013 03 07 32013D0116 1093271 http://publications.europa.eu/resource/authority/fd_555/093010 093010 fd_555 093010 093010 Turnover tax/VAT http://publications.europa.eu/resource/cellar/4208b3e5-48f5-11e2-8762-01aa75ed71a1 4208b3e5-48f5-11e2-8762-01aa75ed71a1 cellar http://publications.europa.eu/resource/pegase/202266 202266 pegase http://publications.europa.eu/resource/procedure/2012_355 2012_355 procedure D cdm:decision cdm:decision_implementing cdm:legislation_secondary cdm:resource_legal cdm:work http://publications.europa.eu/resource/cellar/3183ef8a-87fa-11e2-b5c3-01aa75ed71a1.0006 3183ef8a-87fa-11e2-b5c3-01aa75ed71a1.0006 cellar http://publications.europa.eu/resource/oj/JOL_2013_064_R_0004_01.ENG JOL_2013_064_R_0004_01.ENG oj http://publications.europa.eu/resource/uriserv/OJ.L_.2013.064.01.0004.01.ENG OJ.L_.2013.064.01.0004.01.ENG uriserv http://publications.europa.eu/resource/celex/32013D0116.ENG 32013D0116.ENG celex 1001-01-01T00:00:00.000+00:00 1001 01 01 2014-01-19T08:15:44.610+01:00 2014 01 19 eng http://publications.europa.eu/resource/authority/language/ENG ENG language ENG ENG English English 2013/116/EU: Council Implementing Decision of 5 March 2013 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax en Article 2 The derogation provided for in Article 1 is subject to the Kingdom of the Netherlands introducing appropriate and effective control and reporting obligations on taxable persons who supply goods to which the reverse charge applies in accordance with this Decision.