Council Directive 2006/112/EC Article 387

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 , 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)

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1M30