Proposal for a Council Decision authorising Latvia to introduce a special measure derogating from Article 26(1)(a) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395(1) of Council 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 letter registered with the Commission on 17 June 2011, the Republic of Latvia requested authorisation to apply a measure derogating from the overall principles governing the right of deduction. Latvia substantially amended this request via a letter registered with the Commission on 27 August 2012. In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 26 November 2012 of the request made by Latvia. By letter 30 November 2012, the Commission notified Latvia that it had all the information it considered necessary for appraisal of the request.

• Primary Source

EUR-Lex: COM(2013)68: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2013:068:FIN

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