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Proposal to Amend VAT Directive for Northern Ireland: Procedure 2023/0402/NLE

  • Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2021/512
  • Authorizes the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax
  • In respect of Northern Ireland
  • Leading person: Paolo GENTILONI
  • Leading service: Directorate-General for Taxation and Customs Union
  • Decision mode: Written procedure
  • Legal basis: DIR/2006/112/EC
  • Procedure type: Non-legislative procedure (NLE)


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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