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Application of Article 27 of the Sixth Council Directive of 17 May 1977 on value added tax (1)

(Authorization of a derogation, requested by the United Kingdom, with a view to avoiding certain types of fraud or tax evasion)

(84/469/EEC)

In a letter dated 17 January 1984, the United Kingdom Government informed the Commission, pursuant to the above provisions, of its intention to introduce a measure derogating from the Sixth Directive with a view to avoiding certain types of fraud or tax evasion on supplies of gold, gold coins and gold scrap between taxable persons by a special tax accounting scheme.

The Commission informed the other Member States, by a letter dated 14 February 1984, of the intention of the United Kingdom Government.

In accordance with Article 27 (4) of the Sixth Directive, the Council Decision authorizing this derogation will be deemed to have been adopted if, within two months of the notification mentioned in the preceding paragraph, neither the Commission nor any Member State has requested that the matter be raised by the Council.

Since neither the Commission nor any Member State has asked for this matter to be raised within this period, the Council Decision is deemed to have been adopted on 15 April 1984.

(1) OJ No L 145, 13. 6. 1977, p. 1.