Council Directive 2006/112/EC Article 111

Title VIII: Rates

Chapter 4: Special provisions applying until the adoption of definitive arrangements

Article 111

Subject to the conditions laid down in the second paragraph of Article 110, exemptions with deductibility of the VAT paid at the preceding stage may continue to be granted in the following cases:

  1. by Finland in respect of the supply of newspapers and periodicals sold by subscription and the printing of publications distributed to the members of corporations for the public good;

  2. by Sweden in respect of the supply of newspapers, including radio and cassette newspapers for the visually impaired, pharmaceutical products supplied to hospitals or on prescription, and the production of, or other related services concerning, periodicals of non-profit-making organisations;

  3. [1] by Malta in respect of the supply of foodstuffs for human consumption and pharmaceuticals.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1M5