# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 11

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

After consulting the advisory committee on value added tax (hereafter, the ‘VAT Committee’), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.
A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/11 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.