Council Directive 2006/112/EC Article 136a

Title IX: Exemptions

Chapter 3: Exemptions for other activities

Article 136a [1]

Where a taxable person is deemed to have received and supplied goods in accordance with Article 14a(2), Member States shall exempt the supply of those goods to that taxable person.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1M23, A2