# Council Decision of 16 April 2007 authorising the United Kingdom to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2007/250/EC), Article 2

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

The derogation provided for in Article 1 is subject to the United Kingdom introducing appropriate and effective control and reporting obligations on taxable persons that supply goods to which the reverse charge applies in accordance with this Decision.

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Source: https://www.legislation.gov.uk/eudn/2007/250/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2007-250/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.