Proposal for a Council Implementing Decision authorising Spain and France to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ('VAT Directive'), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures to derogate from the provisions of that Directive, in order to simplify the procedure for collecting value added tax (VAT) or to prevent certain forms of tax evasion or avoidance.

By letters registered with the Commission on, respectively, 5 September 2011 and 13 September 2011, Spain and France requested authorisation to apply a measure derogating from Article 5 of the VAT Directive. In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letters dated 25 October 2011 of the requests made by these Member States. By letters dated 27 October 2011, the Commission notified Spain and France that it had all the information necessary to consider the request.

EUR-Lex: COM(2011)869: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2011:869:FIN

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