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

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TITLE XIII U.K. DEROGATIONS

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

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

[F1 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 Articles 380 to 390c may grant taxable persons the right to opt for taxation of those transactions.]

Textual Amendments

F1 Substituted by Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community.