# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Division 6

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

The abovementioned declaration by the eligible body/individual; shall be authenticated at box 6 by the stamp of the competent authority of the host Member State. That authority can make its approval dependent on the agreement of another authority in its Member State. It is up to the competent tax authority to obtain such an agreement.

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Source: https://www.legislation.gov.uk/eur/2011/282/annex/II/annotations/1/annotation/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/annex-II/annotations/1/annotation/6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.