3.6.2006 Official Journal of the European Union L 150/11 I (Acts whose publication is not obligatory) COUNCIL COUNCIL DECISION of 15 May 2006 authorising the Kingdom of Spain to apply a measure derogating from Article 11 and Article 28e of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (2006/387EC) THE COUNCIL OF THE EUROPEAN UNION, measure derogating from the provisions of Directive 77/388[EEC governing the taxable amount for value added tax (VAT) purposes. Having regard to the Treaty establishing the European Community, (3) In accordance with Article 27(2) of Directive 77/388[EEC, the Commission informed the other Member States of the request made by the Kingdom of Spain in a letter dated 7 October 2005. In a letter dated 10 October 2005, the Commission notified the Kingdom of Spain that it had all the information it considered necessary for appraisal of the request. Having regard to the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States in relation to turnover taxes — Common System of Value Added Tax; uniform basis of assessment (1), and in particular Article 27 thereof, (4  Article 11(A)(1)(@) of Directive 77/388/EEC establishes the taxable amount of a supply for VAT purposes to Having regard to the proposal from the Commission, be everything which constitutes the consideration paid for the supply. Article 28¢(1) of that Directive governs the taxable amount of intra-Community acquisitions, by reference to Article 11(A). Whereas: (5)  The measure requiring a derogation is intended to counter tax losses arising from the manipulation of the (1)~ Under Article 27(1) of Directive 77[388/EEC, the taxable amount of supplies of goods, services and intra- Council, acting unanimously on a proposal from the Community acquisitions subject to VAT where a vendor Commission, may authorise any Member State to charges a reduced price to a connected purchaser who introduce special measures for derogation from that does not have a right to full deduction. Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance. (6)  The measure should be targeted so that it applies only in cases of VAT avoidance or evasion and only when a number of conditions have been met. The measure is 20 In a letter dated 21 June 2005 and received in the Secre- therefore proportionate to the aim pursued. tariat-General of the Commission on 22 July 2005, the Kingdom of Spain sought authorisation to introduce a (7 Similar derogations have been granted to other Member (") OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive States in order to counter tax avoidance or evasion and 2006/18/EC (O] L 51, 22.2.2006, p. 12). have been found to be effective.