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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title X
Chapter 4

Article 180

United Kingdom

Original text. Later amendments are not shown.

Member States may authorise a taxable person to make a deduction which he has not made in accordance with Articles 178 and 179.

← Article 179

Article 180

Article 181 →

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 180
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright