# Council Decision of 6 November 2001 authorising the Kingdom of Spain to apply a measure derogating from Article 11 of the sixth Directive 77/388/EEC on the harmonisation of the laws of Member States relating to turnover taxes (2001/865/EC), Article 2

Extent: E+W+S+N.I.

The authorisation granted under Article 1 shall expire on the date of entry into force of a directive rationalising the derogations pursuant to Article 27 of Directive 77/388/EEC which counter avoidance of value added tax linked to the exemption for investment gold or on the 31 December 2009 , whichever is the earlier.

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Source: https://www.legislation.gov.uk/eudn/2001/865/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2001-865/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.