# Council Implementing Decision of 17 December 2012 authorising Bulgaria and Romania to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax (2012/794/EU), Article 5

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

This Decision is addressed to the Republic of Bulgaria and to Romania.

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Source: https://www.legislation.gov.uk/eudn/2012/794/article/5 (the official version)
Page: https://openlegislation.uk/eu-decision-2012-794/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.