European Commission 11 February 2021, Proposal for a COUNCIL IMPLEMENTING DECISION authorising the United Kingdom in respect of Northern Ireland to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax
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European Union · · · Cited by 1 · 11-02-2021
EUROPEAN COMMISSION Brussels, 11.2.2021 COM(2021) 53 final 2021/0030(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising the United Kingdom in respect of Northern Ireland to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax EXPLANATORY MEMORANDUM Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November
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