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

TITLE XIII U.K. DEROGATIONS

CHAPTER 1 U.K. Derogations applying until the adoption of definitive arrangements

Section 1 U.K. Derogations for States which were members of the Community on 1 January 1978

Article 372 U.K.

Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction laid down in the first paragraph of Article 179 may continue to apply those provisions.