Communication in accordance with Article 395 of Council Directive 2006/112/EC

In accordance with Article 395 of Council 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 for derogation from that 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 24 February 2012, the French Republic requested to be authorised to introduce measures derogating from Article 193 of the VAT Directive. In accordance with Article 395(2) of that Directive, the Commission informed the other Member States by letter dated 9 November 2012 of the request made by France. By letter dated 12 November 2012, the Commission notified France that it had all the information it considered necessary for appraisal of the request.

By letter registered with the Commission on 11 June 2012, the Federal Republic of Germany requested to be authorised to introduce measures derogating from Article 193 of the VAT Directive. In accordance with Article 395(2) of that Directive, the Commission informed the other Member States by letter dated 9 November 2012 of the request made by Germany. By letter dated 12 November 2012, the Commission notified Germany that it had all the information it considered necessary for appraisal of the request.

By letter registered with the Commission on 25 July 2012, the Republic of Austria requested to be authorised to introduce measures derogating from Article 193 of the VAT Directive. In accordance with Article 395(2) of that Directive, the Commission informed the other Member States by letter dated 9 November 2012 of the request made by Austria. By letter dated 12 November 2012, the Commission notified Austria that it had all the information it considered necessary for appraisal of the request.

• Primary Source

EUR-Lex: COM(2012)733: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:733:FIN

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