# Council Implementing Decision of 20 June 2011 authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2011/363/EU), Article 2

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

The authorisation provided for in Article 1 is subject to Romania’s introducing declaration obligations and appropriate and effective control measures with respect to taxable persons who supply the goods to which that authorisation applies.
Romania shall notify the Commission of the introduction of the obligations and measures referred to in the first paragraph.

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Source: https://www.legislation.gov.uk/eudn/2011/363/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2011-363/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.