8. 4. 93 No L 88/43 Official Journal of the European Communities (Acts whose publication is not obligatory) COUNCIL COUNCIL DECISION of 5 April 1993 authorizing the United Kingdom to apply a measure derogating from Articles 5 (8) and 21 (1) (a) of the Sixth Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes (93/204/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common - system of value added tax : uniform basis of assessment (*), and in particular Article 27 thereof, Having regard to the proposal from the Commission, Whereas pursuant to Article 27 (1) of Directive 77/388/EEC the Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce special measures for deroga- tion from the provisions of that Directive in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance; Whereas the United Kingdom was authorized by Deci- sion 90/127/EEC (3, in accordance with the procedure laid down in Article 27 (1) to (4) of Directive 77/388/EEC to apply a measure derogating from Articles 5 (8) and 21 (1) (a) of the said Directive ; () O) No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/111/EEC (Oj No L 384, 31. 12. 1992, p. 47). () OJ No L 73, 20. 3. 1990, p. 32. Whereas the United Kingdom, by means of a letter dated 16 November 1992 and received by the Commission on 18 November.1992, requested authorization to extend the said derogation until 31 December 1996 ; Whereas the other Member States were informed on 18 December 1992 of the United Kingdom’s request ; Whereas the purpose of the derogation is to prevent groups of enterprises which are treated as a single taxable person within the meaning of Article 4 (4) of Directive 77/388/EEC and which are not entitled to deduct tax in full from being able to benefit from full deduction of the tax on certain transfers of assets made in the United Kingdom pursuant to Article 5 (8) of that Directive ; Whereas pursuant to Article 5 (8) of Directive 77/388/EEC Member States may, in the event of a transfer, whether for consideration or not or as a contribu- tion to a company, of a totality of assets or part thereof, consider that no supply of goods has taken place and that the recipient is to be treated as the successor to the trans- feror; Whereas the United Kingdom makes general use of the -option provided for in the said Article 5 (8); Whereas, therefore, the measure planned by the United Kingdom derogates from the said Article 5 (8) in that a supply is deemed to take place where part of a totality of