European Union – Value added tax. European Union law precluded national legislation which provided for the application of a measure derogating from art 193 of Council Directive (EC) 2006/112, as amended by Council Directive (EU) 2013/43, before the EU act authorising that derogation had been notified to the member state which had requested it, despite the fact that that EU act did not mention the date of its entry into force or the date from which it applied, even if that member state had expressed the wish for that derogation to apply with retroactive effect. The Court of Justice of the European Union so held in a preliminary ruling in proceedings concerning the payment of VAT by a taxable person who had been supplied with services subject to VAT.