Proposal for a Council Decision authorising the Czech Republic and Poland to apply special measures 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 (hereafter: '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, 26 September 2011 and 8 June 2012, the Czech Republic and Poland requested authorisation to apply measures derogating from Article 5 of the VAT Directive. By letter registered on 5 November 2012 the Czech Republic completed its initial request by agreeing to certain additions mentioned in the Polish request.

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letters dated 5 December 2012 of the requests made by the Czech Republic and Poland. By letter dated 10 December 2012, the Commission notified the Czech Republic and Poland that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2013)116: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2013:116:FIN

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