European Commission publishes text for the derogation of the UK from EU VAT law in respect of Northern Ireland

Published on: 10 March 2021

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Specialist Tax Regulatory Materials

Article summary

The European Commission has published a proposal for a Council Implementing Decision to authorise the United Kingdom to continue to apply a derogation from the provisions of Directive 2006/112/EC on the VAT treatment of fuel used in business cars in respect of Northern Ireland.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and European Union

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