Article 394 Directive 2006/112/EC
Simplification measures and measures to prevent tax evasion or avoidance
Title XIII · Derogations › Chapter 2 · Derogations subject to authorisation › Section 1 · Simplification measures and measures to prevent tax evasion or avoidance
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Text of Article 394
Member States which, at 1 January 1977, applied special measures to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance may retain them provided that they have notified the Commission accordingly before 1 January 1978 and that such simplification measures comply with the criterion laid down in the second subparagraph of Article 395(1).
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 394: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 394 of Directive 2006/112/EC, most recent first.
- C-276/19 Commission v United Kingdom (VAT – Scheme applicable to futures markets) Judgment · 14 May 2020 · United Kingdom