Article 373 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
Text of Article 373
Member States which, at 1 January 1978, applied provisions derogating from Article 28 or from point (c) of the first paragraph of Article 79 may continue to apply those provisions.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 373: 2
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 008-009 · 1980-05-06-07 1980-06-04 · document II.a) · overtaken Article 28(3)(e)* – supply of goods – gold ingots and bars – payment to professional agents – remuneration included or not in taxable amount
- Meeting 006 · 1980-01-09-10 · document I.A.d) 2. Article 28(3)(e)* – taxation of gold transactions other than gold for industrial use – system applicable to agents