{
  "url": "https://openlegislation.uk/eu-directive-2006-69/annex-II",
  "json_url": "https://openlegislation.uk/eu-directive-2006-69/annex-II.json",
  "legislation": "eudr/2006/69",
  "legislation_title": "Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-69",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": "List of Decisions under Article 27 of Directive 77/388/EEC repealed by this Directive",
  "text": "The Council Decision deemed to have been adopted on 15 April 1984 authorising the United Kingdom to apply a measure derogating from the Sixth Directive with a view to avoiding certain types of fraud or tax evasion on supplies of gold, gold coins and gold scrap between taxable persons by a special tax accounting scheme.\nThe Council Decision deemed to have been adopted on 11 April 1987 authorising the United Kingdom to apply a measure derogating from Article 11 of Directive 77/388/EEC.\nCouncil Decision 88/498/EEC authorising the Kingdom of the Netherlands to apply a measure derogating from Article 21(1)(a) of Directive 77/388/EEC.\nA Council Decision deemed to have been adopted on 18 February 1997 under the procedure contained in Article 27(4) of Directive 77/388/EEC in its version of 17 May 1977 authorising the Republic of France to apply a measure derogating from Articles 2 and 10 of Directive 77/388/EEC. This decision follows notification of the request to Member States on 18 December 1996.\nCouncil Decision 98/23/EC authorising the United Kingdom to extend application of a measure derogating from Article 28e(1) of Directive 77/388/EEC.\nCouncil Decision 2002/439/EC authorising Germany to apply a measure derogating from Article 21 of Directive 77/388/EEC.\nCouncil Decision 2002/880/EC authorising Austria to apply a measure derogating from Article 21 of Directive 77/388/EEC.\nCouncil Decision 2004/290/EC authorising Germany to apply a measure derogating from Article 21 of Directive 77/388/EEC.\nCouncil Decision 2004/736/EC authorising the United Kingdom to introduce a special measure derogating from Article 11 of Directive 77/388/EEC.\nCouncil Decision 2004/758/EC authorising Austria to apply a measure derogating from Article 21 of Directive 77/388/EEC.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 264, 5.10.1984, p. 27."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 132, 21.5.1987, p. 22."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 269, 29.9.1988, p. 54."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ L 8, 14.1.1998, p. 24. Decision as last amended by Decision 2003/909/EC (OJ L 342, 30.12.2003, p. 49)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ L 151, 11.6.2002, p. 12."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "OJ L 306, 8.11.2002, p. 24."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "OJ L 94, 31.3.2004, p. 59."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "OJ L 325, 28.10.2004, p. 58."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "OJ L 336, 12.11.2004, p. 38."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/69/annex/II",
    "retrieved_at": "2026-11-01T15:22:34.427098+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}