Article 391 Directive 2006/112/EC
Provisions common to Sections 1 and 2
Title XIII · Derogations › Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 3 · Provisions common to Sections 1 and 2
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Text of Article 391
Member States which exempt the transactions referred to in Articles 371, 375, 376 or 377, Article 378(2), Article 379(2) or Articles 380 to 390c may grant taxable persons the right to opt for taxation of those transactions.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 391: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 391 of Directive 2006/112/EC, most recent first.
- C-211/18 Idealmed III Judgment · 5 March 2020 · Portugal