Proposal for a Council Decision amending Decision 2010/39/EU authorising Portugal to continue to apply a measure derogating from Articles 168, 193 and 250 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 ('the VAT Directive), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures derogating from the Directive in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.

By letter registered with the Commission on 18 April 2012 the Portuguese Republic requested an authorisation to continue applying a measure derogating from Articles 168, 193 and 250 of Directive 2006/112/EC, in order to apply a special optional scheme for doorstep sales.

In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 1 June 2012 of the request made by the Portuguese Republic. The Commission notified the Portuguese Republic by letter dated 6 June 2012 that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2012)661: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:661:FIN

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