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

TITLE XV U.K. FINAL PROVISIONS

CHAPTER 1 U.K. Transitional arrangements for the taxation of trade between Member States

Article 403 U.K.

The Council shall, acting in accordance with Article 93 of the Treaty, adopt Directives appropriate for the purpose of supplementing the common system of VAT and, in particular, for the progressive restriction or the abolition of derogations from that system.