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 2 U.K. Derogations subject to authorisation

Section 1 U.K. Simplification measures and measures to prevent tax evasion or avoidance

Article 394 U.K.

Member States which, at 1 January 1977, applied special measures to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance may retain them provided that they have notified the Commission accordingly before 1 January 1978 and that such simplification measures comply with the criterion laid down in the second subparagraph of Article 395(1).