Legal provisions of COM(2006)555 - Authorisation of the United Kingdom to derogate from Article 21(1)(a) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes - Main contents
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dossier | COM(2006)555 - Authorisation of the United Kingdom to derogate from Article 21(1)(a) of Directive 77/388/EEC on the harmonisation of the ... |
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document | COM(2006)555 ![]() |
date | April 16, 2007 |
Article 1
1. | mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use; |
2. | integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end user products. |
The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than GBP 5 000.