# Council Decision of 21 October 2004 authorising Portugal to apply a measure derogating from Articles 21(1)(a) and 22 of Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2004/738/EC), Article 2

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

By way of derogation from Article 21(1)(a) of the Sixth Directive 77/388/EEC, any firm which has been authorised to apply this special measure shall be liable for the tax payable on goods supplied by its resellers to final consumers.

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Source: https://www.legislation.gov.uk/eudn/2004/738/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2004-738/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.