# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 391

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

Member States which exempt the transactions referred to in Articles 371, 375, 376 or 377, Article 378(2), Article 379(2) or Articles 380 to 390c may grant taxable persons the right to opt for taxation of those transactions.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/391 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-391
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.