Proposal for a Council Implementing Decision authorising the Kingdom of Denmark and the Kingdom of Sweden to extend the application of a special measure derogating from Articles 168, 169, 170 and 171 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 (hereafter ‘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 letters registered with the Secretariat-General of the Commission on, respectively, 3 and 4 April 2013, Denmark and Sweden requested an extension to their existing derogation firstly granted by Decision 2000/91/EC and extended by Decisions 2003/65/EC and 2007/132/EC.

In accordance with Article 395(2) of the VAT Directive, the Commission, in a letter dated 12 June 2013, informed the other Member States of the request by Denmark and Sweden. By letter dated 14 June 2013, the Commission notified Denmark and Sweden that it had all the information it considered necessary for the appraisal of the request.

• Primary Source

EUR-Lex: COM(2013)584: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2013:584:FIN

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