OpenLegislation

Article 1

United Kingdom

Original text. Later amendments are not shown.

By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, the Kingdom of the Netherlands is hereby authorised to apply until F131 December 2006 in the ready-to-wear clothing industry a scheme for shifting the subcontractors obligation to pay over VAT to the tax authorities from the subcontractor to the clothing firm (the contractor).

Annotations

Textual amendments

F1

Substituted by Council Decision of 14 June 2004 amending Decision 98/20/EC authorising the Kingdom of the Netherlands to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2004/516/EC).