# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 189

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

For the purposes of applying Articles 187 and 188, Member States may take the following measures:
(a) define the concept of capital goods;
(b) specify the amount of the VAT which is to be taken into consideration for adjustment;
(c) adopt any measures needed to ensure that adjustment does not give rise to any unjustified advantage;
(d) permit administrative simplifications.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/189 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-189
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.