# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 394

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

Member States which, at 1 January 1977, applied special measures to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance may retain them provided that they have notified the Commission accordingly before 1 January 1978 and that such simplification measures comply with the criterion laid down in the second subparagraph of Article 395(1).

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/394 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-394
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.