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 2 U.K. Derogations for States which acceded to the Community after 1 January 1978

[F1 Article 390a U.K.

Bulgaria may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers as referred to in point 10 of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 31 December 2006 .]

Textual Amendments

F1 Inserted by Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax.