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92/616/EEC: Council Decision of 21 December 1992 authorizing the Kingdom of Spain to apply a particular measure in accordance with Article 22 (12) (a) of Directive 77/388/EEC

92/616/EEC: Council Decision of 21 December 1992 authorizing the Kingdom of Spain to apply a particular measure in accordance with Article 22 (12) (a) of Directive 77/388/EEC

Directive 77/388/EEC · Decision · 2 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

As provided for by Article 22 (12) of Directive 77/388/EEC, the Kingdom of Spain is hereby authorized, with effect from 1 January 1993 until 31 December 1996 or until the end of the transitional arrangements in the unlikely event that this is later, to introduce a particular measure in accordance with subparagraph (a) of Article 22 (12), to simplify the obligations laid down in paragraph 6 (b) of Article 22 regarding recapitulative statements.

Article 2

This Decision is addressed to the Kingdom of Spain. Done at Brussels, 21 December 1992. For the Council The President D. HURD (1) OJ N° L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/77/EEC (OJ N° L 316, 31. 10. 1992, p. 1).

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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