Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE IX U.K. EXEMPTIONS

CHAPTER 10 U.K. Exemptions for transactions relating to international trade

Section 3 U.K. Provisions common to Sections 1 and 2

Article 166 U.K.

The Commission shall, where appropriate, as soon as possible, present to the Council proposals concerning common arrangements for applying VAT to the transactions referred to in Sections 1 and 2.