# Council Implementing Decision of 10 February 2012 authorising Spain and France to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax (2012/85/EU), Article 3

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

This Decision is addressed to the Kingdom of Spain and the French Republic.

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Source: https://www.legislation.gov.uk/eudn/2012/85/article/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2012-85/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.