Council Directive 2006/112/ECShow full title

Article 391 U.K.

Member States which exempt the transactions referred to in Articles 371, 375, 376 or 377, Article 378(2), Article 379(2) or [F1 Articles 380 to 390b] may grant taxable persons the right to opt for taxation of those transactions.

Textual Amendments

F1 Substituted 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.