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 387

For as long as the same exemptions are applied in any of the Member States which were members of the Community on 30 April 2004, Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:

1. without deductibility of the VAT paid at the preceding stage, the supply of water by a body governed by public law, as referred to in point (8) of Annex X, Part B;

2. without deductibility of the VAT paid at the preceding stage, the supply of buildings and building land, as referred to in point (9) of Annex X, Part B.

3. [1] (deleted)