# Council Decision of 26 February 2004 authorising Spain to apply a measure derogating from Article 21 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2004/228/EC), Article 1

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

By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, as worded in Article 28(g) thereof, the Kingdom of Spain is hereby authorised to designate the recipient of the supplies of goods and services referred to in Article 2 of this Decision as the person liable to pay VAT.

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Source: https://www.legislation.gov.uk/eudn/2004/228/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2004-228/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.