89/534/EEC: Council Decision of 24 May 1989 authorizing the United Kingdom to apply, in respect of certain supplies to unregistered resellers, a measure derogating from Article 11 A (1) (a) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
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By way of derogation from Article 11 A (1) (a) of the Sixth Directive, the United Kingdom is hereby authorized to prescribe, in cases where a marketing structure based on the supply of goods through non-taxable persons results in non-taxation at the stage of final consumption, that the taxable amount for supplies to such persons is to be the open market value of the goods as determined at that stage.
The United Kingdom shall inform the Commission of any administrative decisions subsequently adopted in connection with the derogation.
This Decision is addressed to the United Kingdom. Done at Brussels, 24 May 1989. For the Council The President C. SOLCHAGA CATALAN (1) OJ No L 145, 13. 6. 1977, p. 1. (2) OJ No L 199, 31. 7. 1985, p. 60. (3) OJ No L 188, 8. 7. 1987, p. 52. (4) OJ No C 205, 6. 8. 1988, p. 5.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.