Section 2: Exemption from VAT and tax refunds

§ 4b VAT exemption for intra-Community acquisition of goods

The following intra-Community acquisitions of goods are VAT exempt

1. goods mentioned in § 4 number 8 lit. e and number 17 lit. a, as well as in § 8 paragraph 1 numbers 1 and 2;

2. goods mentioned in § 4 numbers 4 to 4b and number 8 lit. b and I, as well as in § 8 paragraph 2 numbers 1 and 2 according to the conditions set out in these regulations;

3. goods, the importation of which (§ 1 paragraph 1 number 4) would be VAT exempt according to the regulations applicable to import VAT;

4. goods which are used to execute transactions for which the exclusion of the input VAT deduction, according to § 15 paragraph 3, is not given.