Council Directive 2006/112/EC Article 131

Title IX: Exemptions

Chapter 1: General provisions

Article 131

The exemptions provided for in Chapters 2 to 9 shall apply without prejudice to other Community provisions and in accordance with conditions which the Member States shall lay down for the purposes of ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889