# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 290

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

Taxable persons who are entitled to exemption from VAT may opt either for the normal VAT arrangements or for the simplified procedures provided for in Article 281. In this case, they shall be entitled to any graduated tax relief provided for under national legislation.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/290 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-290
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.