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Article 372 Directive 2006/112/EC

Derogations for States which were members of the Community on 1 January 1978

Title XIII · Derogations › Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 1 · Derogations for States which were members of the Community on 1 January 1978

Open in the compendium2 cases ↓

Text of Article 372

Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction laid down in the first paragraph of Article 179 may continue to apply those provisions.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 372: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 372 of Directive 2006/112/EC, most recent first.

  1. C-49/09 Commission v Poland Opinion · 10 June 2010 · Poland
  2. C-368/06 Cedilac Opinion · 18 September 2007 · France