Article 379 Directive 2006/112/EC
Derogations for States which acceded to the Community after 1 January 1978
Title XIII · Derogations › Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 2 · Derogations for States which acceded to the Community after 1 January 1978
Open in the compendium2 cases ↓
Text of Article 379
1.Finland may continue to tax the transactions listed in point (2) of Annex X, Part A, for as long as the same transactions are taxed in any of the Member States which were members of the Community on 31 December 1994.
2.Finland may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the supply of services by authors, artists and performers, listed in point (2) of Annex X, Part B, and the transactions listed in points (5), (9) and (10) of Annex X, Part B, for as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 379: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 379 of Directive 2006/112/EC, most recent first.
- C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
- C-49/09 Commission v Poland Opinion · 10 June 2010 · Poland · cites Article 379(1)