L 57/12 Official Journal of the European Union 24.2.2007 COUNCIL DECISION of 30 January 2007 authorising Estonia, Slovenia, Sweden and the United Kingdom to apply a special measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax (2007/133/EC) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof, Having regard to the proposal from the Commission, Whereas: (1)  In accordance with Article 27 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmon- isation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (?), the United Kingdom was authorised by Decision 97/375/EC (}), by way of dero- gation from Article 17(1) of the said Directive and in order to operate an optional scheme in which tax is accounted for on the basis of cash paid and received (cash accounting), to postpone the right of deduction of input VAT of taxable persons who account for the output VAT for their supplies when they have received the payment of the price from their customers, pursuant to the second indent of the third subparagraph of Article 10(2) of the said Directive, until the input VAT has been paid to the supplier. (2) By letter registered by the Secretariat-General of the Commission on 26 January 2006, the United Kingdom requested an extension of three years of that derogation. The United Kingdom also requested for the turnover limit for the simplified cash accounting scheme to be increased from GBP 660 000 to GBP 1 350 000. (3) By letter registered by the Secretariat-General of the Commission on 31 August 2006, Estonia requested a derogation from Article 17(1) of Directive 77/388/EEC () O] L 347, 11.12.2006, p. 1. Directive as amended by Directive 2006/138[EC (O] L 384, 29.12.2006, p. 92). () OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2006/98/EC (O] L 363, 20.12.2006, p. 129). () OJ L 158, 17.6.1997, p. 43. Decision as last amended by Decision 2003/909(EC (O] L 342, 30.12.2003, p. 49). to allow the VAT to become deductible by the taxable person when the supplier is paid. This postponement of deduction will apply only under a simplified cash accounting scheme under which taxable persons account for the output VAT for their supplies when they have received payment from their customers, pursuant to the second indent of the third subparagraph of Article 10(2) of the said Directive. Estonia requested that the cash accounting scheme be limited to taxable persons classified as sole proprietors under Estonian law. By letter registered by the Secretariat-General of the Commission on 27 June 2006, Slovenia requested a derogation from Article 17(1) of Directive 77/388/EEC to allow the VAT to become deductible by the taxable person when the supplier is paid. This postponement of deduction will apply only under a simplified cash accounting scheme under which taxable persons account for the output VAT for their supplies when they have received payment from their customers, pursuant to the second indent of the third subparagraph of Article 10(2) of the said Directive. Slovenia requested that the turnover limit for their simplified cash accounting scheme be set at EUR 208 646. By letter registered by the Secretariat-General of the Commission on 6 April 2006, Sweden requested a dero- gation from Article 17(1) of Directive 77/388/EEC to allow the VAT to become deductible by the taxable person when the supplier is paid. This postponement of deduction will apply only under a simplified cash accounting scheme under which taxable persons account for the output VAT for their supplies when they have received payment from their customers, pursuant to the second indent of the third subparagraph of Article 10(2) of the said Directive. Sweden requested that the turnover limit for their simplified cash accounting scheme be set at SEK 3 000 000. In accordance with Article 27(2) of Directive 77/388[EEC, the Commission informed the other Member States by letter dated 6 October 2006 of the request made by Estonia, by letter dated 6 October 2006 of the request made by Slovenia, by letter dated 4 October 2006 of the request made by Sweden and by letter dated 6 October 2006 of the request made by the United Kingdom. By letter dated 6 October 2006 the Commission notified Sweden and by letters dated 9 October 2006 the Commission notified Estonia, Slovenia and the United Kingdom, that it had all the information it considered necessary for the appraisal of their request.