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

Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

TITLE IX U.K. EXEMPTIONS

CHAPTER 10 U.K. Exemptions for transactions relating to international trade

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

Article 166 U.K.

The Commission shall, where appropriate, as soon as possible, present to the Council proposals concerning common arrangements for applying VAT to the transactions referred to in Sections 1 and 2.