VATcodexEU VAT case law · Court of Justice and General Court

Article 30 Sixth Directive 77/388/EEC

International agreements

Title XVIII · Miscellaneous

Open in the compendium2 cases ↓

Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC. Most case law before that date cites it.

Text of Article 30

1.The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to conclude with a third country or an international organisation an agreement which may contain derogations from this Directive.

2.A Member State wishing to conclude such an agreement shall send an application to the Commission and provide it with all the necessary information. If the Commission considers that it does not have all the necessary information, it shall contact the Member State concerned within two months of receipt of the application and specify what additional information is required. Once the Commission has all the information it considers necessary for appraisal of the request it shall within one month notify the requesting Member State accordingly and it shall transmit the request, in its original language, to the other Member States.

3.Within three months of giving the notification referred to in the last sentence of paragraph 2, the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.

4.In any event, the procedure set out in paragraphs 2 and 3 shall be completed within eight months of receipt of the application by the Commission.

Consolidated version on EUR-Lex (CELEX 01977L0388-20060101). © European Union. Only the Official Journal is authentic.

Case law on Article 30: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 30 of Sixth Directive 77/388/EEC, most recent first.

  1. C-131/13 Schoenimport Italmoda Mariano Previti and Others Judgment · 18 December 2014 · Netherlands
  2. C-533/03 Commission v Council Opinion · 2 June 2005