rec_5

Council Implementing Decision of 7 December 2009 authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax · European Union

(5) The measure has previously been authorised in the 2003 Act of Accession OJ L 236, 23.9.2003, p. 33. , in particular in Chapter 7, point 1(b) of Annex VIII thereto, and by Decision 2006/42/EC of 24 January 2006 OJ L 25, 28.1.2006, p. 31. under the then applicable Sixth Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment OJ L 145, 13.6.1977, p. 1. .

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Source: EUR-Lex (Cellar) · retrieved 2026-10-21 · Text as adopted (Official Journal); later amendments are not incorporated in this text.