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
1↓M23, A2