The Council shall, acting in accordance with Article 93 of the Treaty, adopt Directives appropriate for the purpose of supplementing the common system of VAT and, in particular, for the progressive restriction or the abolition of derogations from that system.
Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 27 December 2018 - onwards
Article 403
Deleted from 27 December 2018