TITLE XIIIDEROGATIONS
CHAPTER 1Derogations applying until the adoption of definitive arrangements
Section 3Provisions common to Sections 1 and 2
F1Article 391
Member States which exempt the transactions referred to in Articles 371, 375, 376 or 377, Article 378(2), Article 379(2) or Articles 380 to 390c may grant taxable persons the right to opt for taxation of those transactions.