Even though, in paragraph 65 of the judgment, the Court also mentions certain ‘possibilities’ afforded to the Member States under Article 11C(1) of the Sixth VAT Directive, these seek merely to permit the Member States properly to ensure the tax treatment desired by that directive, since derogations from the substantive rule, which are optional and strictly defined, are dealt with separately in the second paragraph of that article.
Oprostite, gospođoEurLex-2 EurLex-2