12). , the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures derogating from the provisions of the Sixth VAT Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
Direktīvas noteikumiem nolūkā vienkāršot nodokļa iekasēšanas procedūru vai novērst noteiktu veidu nodokļu nemaksāšanu, vai izvairīšanos no nodokļu maksāšanas.