Council Directive 2006/112/EC Article 383

Title XIII: Derogations

Chapter 1: Derogations applying until the adoption of definitive arrangements

Section 2: Derogations for States which acceded to the Community after 1 January 1978

Article 383

Cyprus may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:

  1. the supply of building land referred to in point (9) of Annex X, Part B, until 31 December 2007;

  2. the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on .

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CAAAE-23889