Proposal for a Council Implementing Decision authorising Denmark to introduce a special measure derogating from Article 75 of Council Directive 2006/112/EC

Pursuant to 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 derogating 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 letter registered with the Commission on 13 January 2015, Denmark requested authorisation to apply a measure derogating from Article 75 of the VAT Directive. The Commission informed the other Member States by letters dated 13 and 14 February 2015 of the request made by Denmark. By letter dated 17 February 2015, the Commission notified Denmark that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2015)148: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2015:148:FIN

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