27(1)  The Council, acting unanimously on a proposal from the Commission, may authorise any member state to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance. Measures intended to simplify the procedure for charging the tax, except to a negligible extent, may not affect the overall amount of the tax revenue of the member state collected at the stage of final consumption.

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