Proposal for a Council Directive on the common system of value added tax (Recast)
Date: 2004-04-15
Institutions: European Commission
Subjects: VAT, tax harmonisation

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 15.4.2004 
COM(2004) 246 final 

2004/0079 (CNS) 

Proposal for a 

COUNCIL DIRECTIVE 

on the common system of value added tax 

(Recast) 

(presented by the Commission) 

EN 

   EN 

 
 
 
  
 
 
 
EXPLANATORY MEMORANDUM 

1. 

INTRODUCTION 

In the context of a people’s Europe, Community law must be clear and accessible to ordinary 
citizens,  thus  giving  them  new  opportunities  and  the  chance  to  make  use  of  their  specific 
rights. 

That aim cannot be achieved if, after being amended several times  – often substantially – a 
great number of legal rules remain scattered. In order to identify the rules currently in force, it 
is  necessary  not  only  to  consult  the  original  act,  but  also  to  search  through  the  provisions 
which  have  later  amended  it,  and  this  entails  a  great  deal  of  work,  tracking  down  and 
comparing many different acts. 

The  Commission  attaches  great  importance  to  simplifying  and  clarifying  Community  law. 
The codification of frequently amended acts is essential to that endeavour. 

The  Conclusions  of  the  Presidency  of  the  Edinburgh  European  Council  (December  1992) 
confirmed that approach. They stressed the importance of official codification as a means of 
ensuring legal certainty as to the law applicable to a given matter at a given time. 

However, when the Commission decided to codify the Sixth VAT Directive1 it soon became 
clear that, in order to make such a highly specific text clear and comprehensible, a number of 
amendments would have to be introduced which, albeit not substantive, would go further than 
is acceptable for codification in the strict sense2. 

At  the  same  time,  and  always  with  a  view  to  enhancing  clarity,  rationality,  ease  of 
comprehension  and  simplification,  it  is  appropriate  to  seize  this  opportunity  to  bring  the 
Directive as closely as possible into conformity with the principles endorsed by the European 
Parliament, the Council and the Commission for the production of high quality legislation3. 

Accordingly,  in  order  to  enable  those  essentially  cosmetic  changes  to  be  made,  the 
Commission decided to present a proposal for a recast of the Sixth Directive. That approach is 
entirely in line with the recommendations made, particularly with regard to legal acts which 
have frequently been the subject of amendment, since the recasting technique offers a means 
by  which  a  number  of  acts  can  be  amended,  codified  and  brought  together  within  a  single 
legislative text, in accordance with the 2001 Interinstitutional Agreement4. 

1 

2 

3 

4 

Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member 
States  relating  to  turnover  taxes  –  Common  system  of  value  added  tax:  uniform  basis  of  assessment 
(OJ L 145, 13.6.1977, p. 1), as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61). 
Interinstitutional  Agreement  of  20  December  1994  on  an  accelerated  working  method  for  official 
codification of legislative texts (OJ C 102, 4.4.1996, p. 2). 
Interinstitutional Agreement of 22 December 1998 on common guidelines for the quality of drafting of 
Community  legislation  (OJ  C  73,  17.3.1999,  p.  1)  (1998  Agreement).  That  Agreement  has  been 
implemented by means of the Joint Practical Guide for the drafting of Community legislation (JPG).  
Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique 
for legal acts (OJ C 77, 28.3.2002, p. 1). 

2 

 
 
  
 
                                                 
2. 

BACKGROUND 

The  Sixth  Directive,  which  sets  out  the  detailed  rules  for  the  common  VAT  system,  was 
adopted on 17 May 1977 and the deadline for its implementation was fixed as 1 January 1978. 
It has since undergone a number of amendments, most of which were brought about by the 
establishment  of  the  internal  market  and  the  corresponding  abolition  of  fiscal  frontiers 
between Member States. Transitional arrangements for the taxation of trade between Member 
States were introduced in 1991, but the basic rules remained in place. It was expected that the 
transitional  arrangements  would  shortly  be  replaced  by  a  definitive  system  under  which  the 
supply of goods or services would be taxed in the  Member  State  of  origin.  It  was  therefore 
decided to place those arrangements in a separate Title, so that they could be easily abolished 
once the definitive system was introduced. 

Thus some of the provisions laid down by way of transitional arrangements are implemented 
in  the  stead  of  provisions  laid  down  in  the  basic  rules  although,  strictly  speaking,  the  latter 
remain in force. If the codification approach had been followed, that double set of provisions 
would have had to be maintained. Little would have been gained in the way of simplification 
or rationalisation of the existing legislation. 

In order to provide a clear overview of the legislation in this field, it is essential to rid the text 
of provisions which do not currently apply, and to adapt the structure accordingly. To make 
such changes, while leaving intact the great majority of the provisions of the Sixth Directive, 
the  Commission  decided  to  use  the  recasting  technique,  which  enables  various  acts  to  be 
amended and codified within the framework of a single legislative text. 

The  shedding  of  provisions  which  are  not  currently  applicable,  even  though  they  remain  in 
force, does not undermine the principle of a definitive system of taxation, in the Member State 
of  origin,  of  transactions  that  give  rise  to  consumption  in  the  Community.  The  definitive 
system  still  remains  a  long–term  Community  objective5.  However,  with  the  focus  now  on 
improving  the  operation  of  the  internal  market  within  the  context  of  the  current  VAT 
arrangements,  it  is  vital  to  devise  an  effective  instrument  which  can  facilitate  much  needed 
improvements to the existing system.  

Although clarification and structural amendment of the Sixth Directive is necessary, it should 
not  bring  about  material  changes  in  the  existing  legislation.  On  the  contrary,  substantive 
amendment must be the subject of specific proposals. To avoid the inadvertent introduction of 
any  such  amendments,  the  recast  text  has  been  examined  in  detail  by  representatives  of 
Member States. The text has also been open to public consultation, in the course of which all 
interested parties, including the business community and the legal profession, were invited to 
express their views. 

3. 

RECAST OF THE SIXTH DIRECTIVE 

The Commission proposes that the Sixth Directive be repealed and replaced with a new act 
modelled  on  the  Directive  in  force.  The  new  act  proposed  incorporates  all  the  amendments 
made  to  the  Sixth  Directive  by  subsequent  acts.  It  also  contains  any  relevant  provisions 

5 

Communication  of  the  Commission  to  the  European  Parliament  and  to  the  Council:  A  strategy  to 
improve 
internal  market 
(COM(2000) 348 final, 7.6.2000). 

the  VAT  system  within 

the  operation  of 

the  context  of 

the 

3 

 
 
  
 
                                                 
currently to be found in separate legal acts, and excludes provisions which properly belong in 
other acts.  

In order to improve the drafting quality, the existing text has undergone numerous changes. 
Although the proposed changes will not affect its substantive content, they do alter the format, 
with the existing 53 Articles divided into 402 new Articles.  

A  great  many  of  the  changes  are  the  result  only  of  the  correction  of  mistakes  in  grammar, 
spelling  or  punctuation,  or  of  the  restructuring  of  the  text  (reshuffling  and  renumbering  of 
articles,  paragraphs  and  so  on,  entailing  adjustment  of  the  internal  references)  or  of  the 
consistent  application  of  purely  technical  rules  of  legislative  drafting  technique.  Provisions 
which have been adjusted in that way are therefore regarded as unchanged. 

On the other hand, the term adapted, which may appear in the right-hand margin of the recast, 
indicates that another non-substantive type of adjustment has been made. 

The proposal also includes a table of contents providing an overview of the restructured text 
and a detailed correlation table designed to facilitate the changeover to a new act. 

4. 

OUTLINE OF THE MOST IMPORTANT CHANGES 

The most important changes to the text are  outlined below. Although the changes made are 
not  substantive,  they  still  go  further  than  would  be  acceptable  in  the  context  of  pure 
codification. That is why the recasting technique is being used to codify this text.  

4.1. 

Insertion of various provisions 

Community  VAT  legislation  primarily  consists  in  provisions  to  be  found  in  the  Sixth 
Directive.  However,  some  provisions  appear  in  other  acts.  If  the  recast  text  is  to  give  a 
complete  picture  of  the  existing  VAT  legislation,  it  is  important  for  it  to  contain  those 
provisions, but only if they are not implementing measures. Implementing measures are better 
left in separate acts governing the implementation of the Sixth Directive. 

4.1.1.  First VAT Directive 

The  common  VAT  system  was  established  by  the  First  Directive6,  which  lays  down  the 
principle  underlying  the  system  and  the  characteristics  of  VAT.  The  detailed  rules  for 
applying the common system are laid down in the Sixth Directive, which replaced the Second 
Directive7.  

Those two acts are so closely linked that it is appropriate to include the extant provisions of 
the  First  Directive  in  the  recast  text.  The  creation  of  a  single  instrument  gives  a  better 
overview of the existing VAT legislation. 

Articles 1 and 2 of the First Directive have been included in Article 1 of the recast text. 

6 

7 

First  Council  Directive  67/227/EEC of  11 April  1967  on  the  harmonisation  of  legislation  of  Member 
States concerning turnover taxes (OJ English Special Edition, Series I, Chapter 1967, p. 14). 
Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member 
States concerning turnover taxes – Structure and procedures for application of the common system of 
value added tax (OJ English Special Edition, Series I, Chapter 1967, p. 16). 

4 

 
 
  
 
                                                 
Articles 3, 4 and 6 of the First Directive are obsolete, and have not been included in the recast text.  

4.1.2.  Other VAT Directives 

Other  acts  also  form  part  of  Community  VAT  legislation.  However,  these  are  Directives 
which  mainly  serve  to  implement  various  provisions  of  the  Sixth  Directive,  and  it  is 
inappropriate to include them in the recast text. 

Under Article 14(1)(d) of the Sixth Directive, Member States are to exempt the final importation of 
goods  covered  by  an  exemption  from  customs  duties  other  than  that  provided  for  in  the  Common 
Customs  Tariff.  Article 14(1)(d)  of  the  Sixth  Directive  can  now  be  found  in  Article 140(b)  of  the 
recast text. The scope of the exemption is established by Directives 69/169/EEC8, 78/1035/EEC9 and 
83/181/EEC10. Those Directives have not been included in the recast text. 

Non–established taxable persons are entitled to a VAT refund pursuant to Article 17(4) of the Sixth 
Directive.  In  the  recast  text,  that  provision  has  been  moved  to  Article 165.  The  detailed  rules 
governing  the  refund  are  laid  down  in  Directives  79/1072/EEC11  and  86/560/EEC12  which  have  not 
been included in the recast text. 

4.1.3.  Acts of Accession 

When  new  Member  States  accede  to  the  Community,  they  must  comply  with  the  entire 
Community  acquis,  including  the  Sixth  Directive.  However,  in  some  cases,  they  have 
obtained  derogations.  Although  some  of  those  derogations  already  form  part  of  the  Sixth 
Directive,  most  can  only  be  found  in  the  respective  Acts  of  Accession13.  For  the  sake  of 
clarity  and  ease  of  comprehension,  it  is  important  that  those  derogations  be  included  in  the 
recast text. 

Portugal may apply to transactions carried out in the Azores and Madeira rates which are lower than 
those applied on the mainland. Upon accession, that derogation was included in Article 12(6) of the 
Sixth Directive. It can now be found in Article 101 of the recast text. 

Austria may, in the communes of Jungholz and Mittelberg, apply a second standard rate, provided that 
it is not less than 15%. That derogation is included in Article 100 of the recast text. 

8 

9 

10 

11 

12 

13 

Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, 
Regulation  or  Administrative  Action  relating  to  exemption  from  turnover  tax  and  excise  duty  on 
imports in international travel (OJ English Special Edition, Series I, Chapter 1969(I), p. 232). 
Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small 
consignments  of  goods  of  a  non–commercial  character  from  third  countries  (OJ  L  366,  28.12.1978, 
p. 34). 
Council  Directive  83/181/EEC  of  28  March  1983  determining  the  scope  of  Article  14(1)(d)  of 
Directive 77/388/EEC  as  regards  exemption  from  value  added  tax  on  the  final  importation  of  certain 
goods (OJ L 105, 23.4.1983, p. 38). 
Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member 
States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not 
established in the territory of the country (OJ L 331, 27.12.1979, p. 11). 
Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member 
States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not 
established in Community territory (OJ L 326, 21.11.1986, p. 40). 
Act of Accession of Denmark, Ireland and the United Kingdom of Great Britain and Northern Ireland 
(OJ L 73, 27.3.1972); 
Act of Accession of Greece (OJ L 291, 19.11.1979);   
Act of Accession of Spain and Portugal (OJ L 302, 15.11.1985); 
Act of Accession of Austria, Finland and Sweden (OJ C 241, 29.8.1994); 

5 

 
 
  
 
                                                 
 
 
Finland and Sweden may, in accordance with certain conditions, continue to apply certain exemptions 
with  deductibility  of  the  VAT  paid  at  the  preceding  stage  (zero  rates).  Those  derogations  appear  in 
Article 107 of the recast text. 

Austria  is  allowed  to  continue  to  apply  a  reduced  rate  to  restaurant  services.  It  may  also  apply  a 
reduced  rate  to  wine  made  on  an  agricultural  holding,  provided  that  the  rate  is  not  less  than  12%. 
Those authorisations are included in Articles 113 and 115 of the recast text. 

Sweden may allow VAT returns to be submitted three months after the end of the annual direct tax 
period. The legal basis for that simplification measure can now be found in Article 245 of the recast 
text. 

Greece,  Spain,  Portugal,  Austria,  Finland  and  Sweden  are  all  allowed  to  grant  an  exemption  from 
VAT to small enterprises whose turnover threshold is higher than that specified in the Sixth Directive. 
The option open to those Member States now appears in Article 280 of the recast text. 

Austria and Finland may continue to tax certain transactions which would normally be exempt under 
the Sixth Directive. Those derogations have been included in Articles 371(1) and 372(1) of the recast 
text. 

Greece,  Spain,  Portugal,  Austria,  Finland  and  Sweden  may  continue  to  exempt  certain  transactions 
which  would  otherwise  have  to  be  taxed  pursuant  to  the  Sixth  Directive.  Those  derogations  now 
feature in Articles 368, 370, 371(2), 372(2) and 373 of the recast text. 

The  Czech  Republic,  Estonia,  Cyprus,  Hungary,  Latvia,  Lithuania,  Malta,  Poland,  Slovenia 
and  Slovakia,  which  are  to  accede  to  the  Union  on  1  May  2004,  have  obtained  similar 
derogations provided for in the 2003 Act of Accession14. In so far as those derogations are not 
purely provisional, they must be included in the recast text. The text also takes into account 
the various amendments to the Sixth Directive introduced by way of technical adaptation. 

In order to take into account the status, provided for in the Treaty concerning the Establishment of the 
Republic of Cyprus, of the United Kingdom Sovereign Base Areas in Cyprus, special provisions have 
been  inserted  regarding  the  tax  treatment  of  the  supply  of  goods  or  services,  or  the  importation  of 
goods, to the UK forces stationed in Cyprus. Those provisions can be found in Article 8, point (i) of 
Article 140 and point (e) of the first subparagraph of Article 147(1) of the recast text. 

By  way  of  a  transitional  measure,  the  Czech  Republic,  Estonia,  Cyprus,  Hungary,  Poland,  Slovenia 
and Slovakia may apply or continue to apply reduced rates to the supply of goods or services other 
than  those  listed  in  Annex H  to  the  Sixth  Directive.  Those  measures  feature  in  Articles 119,  120, 
121(2), 123, 125(2) and (5), 126 and 127 of the recast text. 

By way of a transitional measure, Poland may apply lower reduced rates to certain supplies of goods 
or services listed in Annex H to the Sixth Directive. Those measures feature in Article 125(3) and (4) 
of the recast text. 

Cyprus,  Latvia,  Malta  and  Poland  may,  in  accordance  with  certain  conditions,  continue  to  apply 
certain  exemptions  with  deductibility  of  the  VAT  paid  at  the  preceding  stage  (zero  rates).  Those 
derogations appear in Articles 121(1), 122, 124 and 125(1) of the recast text. 

The  Czech  Republic,  Estonia,  Cyprus,  Hungary,  Latvia,  Lithuania,  Malta,  Poland,  Slovenia  and 
Slovakia are allowed to grant an exemption from VAT to small enterprises whose turnover threshold 
is  higher  than  that  specified  in  the  Sixth  Directive.  Upon  accession,  that  option  will  be  included  in 
Article 24a of the Sixth Directive. It can be found in Article 280 of the recast text. 

The  Czech  Republic,  Estonia,  Cyprus,  Hungary,  Latvia,  Lithuania,  Malta,  Poland,  Slovenia  and 
Slovakia  may  continue  to  exempt  certain  transactions  which  would  otherwise  have  to  be  taxed 

14 

Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, 
Slovenia and Slovakia (OJ L 236, 23.9.2003). 

6 

 
 
  
 
                                                 
pursuant  to  the  Sixth  Directive.  Those  derogations  now  feature  in  Articles 374  to  383  of  the  recast 
text. 

Although Hungary and Slovakia may continue to apply a reduced rate to the supply of natural gas and 
electricity,  that  option  is  only  by  way  of  a  transitional  measure  to  allow  them  time  to  apply  for  an 
authorisation  under  Article 12(3)(b)  of  the  Sixth  Directive.  That  option  is  therefore  due  to  expire  a 
year after accession, and it would not be appropriate to include such derogations in the recast text. 

By  way  of  a  transitional  measure,  Cyprus  and  Latvia  may  continue  to  apply  existing  simplified 
procedures  for  up  to  a  year  after  the  date  of  accession.  That  is  to  allow  Cyprus  and  Latvia  time  to 
apply for a derogation under the procedure laid down in Article 27 of the Sixth Directive. To include 
such a measure in the recast text would not be appropriate. 

4.2. 

Deletion of certain provisions 

When  legislative  acts  are  codified,  it  is  common  practice  to  delete  provisions  which  have 
become  obsolete  because  they  are  no  longer  applied  or  because  they  have  exhausted  their 
effects.  In  view  of  the  technique  used  in  1991  to  introduce  the  transitional  taxation 
arrangements,  it  is  necessary  in  particular  to  delete  provisions  of  the  Sixth  Directive  which 
have been replaced even though they remain in force. 

4.2.1.  Obsolete provisions 

Various provisions have exhausted their effects and are therefore obsolete.  

Article 1 of the First Directive mainly contains provisions which concern the implementation of that 
Directive. Those provisions are no longer relevant. 

Article 3 of the First Directive requires that the Council adopt, on a proposal from the Commission, 
the  detailed  rules  for  the  common  VAT  system.  That  was  done  in  the  Second  Directive,  which  has 
subsequently  been  replaced  by  the  Sixth  Directive.  There  is  therefore  no  longer  any  need  for  that 
provision. 

Article 4  of  the  First  Directive  concerns  the  measures  to  be  taken  to  abolish  imposition  of  tax  on 
import and remission of tax on export. This resulted in the abolition of fiscal frontiers. It leaves this 
provision obsolete. 

Article 6 of the First Directive is one of the final provisions and does not need to be taken over in the 
recast text. 

Article 1 of the Sixth Directive requires Member States to implement that Directive. That obligation 
remains without it having to be included in the recast text. 

Article 25(11) of the Sixth Directive concerns the common flat–rate scheme for farmers. It contains a 
review  clause  in  accordance  with  which  the  Commission  was  to  present,  within  five  years,  new 
proposals  for  adaptation  of  the  scheme.  Since  there  has  been  no  need  for  changes,  that  provision  is 
redundant. 

Article 28(1) of the Sixth Directive provides for the transition from the Second Directive to the Sixth 
Directive. Since it is a transitional provision, it no longer serves any purpose.  

Article 28(1a) of the Sixth Directive allows the United Kingdom to apply, until 30 June 1999, special 
rules  for  determining  the  taxable  amount  in  respect  of  imports  of  works  of  art,  collectors’  items  or 
antiques. Since that provision is no longer applicable, it has been left out of the recast text. 

7 

 
 
  
 
Article 28(2)(g) of the Sixth Directive requires the Commission to present, before 31 December 1994, 
a  report  on  the  reduced  rates  which  Member  States  were  allowed  to  apply  during  the  transitional 
period. That report was duly presented by the Commission15. That provision is therefore obsolete.  

Article 28k  of  the  Sixth  Directive  permits  Member  States  to  continue,  until  30 June  1999,  to  allow 
duty–free  sales  to  intra–Community  travellers  and  Article 16(1),  first  subparagraph,  point (B),  first 
subparagraph, point (e), first indent, in the version set out in Article 28c(E), point (1), leaves Member 
States free to provide for tax warehousing arrangements in the case of goods to be supplied to intra–
Community travellers. Since those provisions are no longer applicable, they have not been included in 
the recast text. 

Article 28n of the Sixth Directive contains certain transitional measures introduced for the purposes of 
the internal market and Article 28p introduced similar measures for the Accession of Austria, Finland 
and  Sweden.  The  2003  Act  of  Accession  extends  those  measures  to  the  Czech  Republic,  Estonia, 
Cyprus,  Hungary,  Latvia,  Lithuania,  Malta,  Poland,  Slovenia  and  Slovakia.  Whereas  Article 28n  is 
already obsolete, Article 28p will be so by the adoption of this proposal. 

Article 28o(4)  of  the  Sixth  Directive  allows  Germany  to  apply,  until  30 June  1999,  special 
arrangements in respect of the supply by taxable dealers of works of art, collectors’ items or antiques. 
Since that provision is no longer applicable, it has not been included in the recast text. 

Article 31(1) of the Sixth Directive provides that the European unit of account is to be the currency 
used throughout the Directive. Following the introduction of the euro, there is no longer any need for 
that provision. 

Annex G to the Sixth Directive specifies when Member States may grant taxable persons the right to 
opt for the taxation of transactions which are exempt by virtue of a derogation. Provision has already 
been  made  for  such  cases  in  the  body  of  the  Directive,  notably  in  Article 28(3)(c)  of  the  Sixth 
Directive. Annex G is therefore superfluous. 

4.2.2.  Double provisions 

Some  provisions  must  be  regarded  as  obsolete  even  though  they  have  not  exhausted  their 
effects. That is the position in the case of the general provisions of the Sixth Directive, which 
have  been  replaced,  for  the  duration  of  the  transitional  arrangements,  by  provisions  which 
take over and add to their content. 

Even though  those general provisions are  not currently applied, they nevertheless remain in 
force.  In  other  words,  at  the  moment,  certain  provisions  appear  twice.  This  makes  it  even 
more  difficult  for  the  public  and  economic  operators  to  use  the  Sixth  Directive.  In  order  to 
draw up a workable instrument providing a clear overview of current legislation, provisions 
which are in force but not applicable must be excised from the recast text.  

The  elimination  of  that  double  set  of  provisions  has  no  impact  on  the  VAT  legislation  in 
force, nor does it in any way hinder the definitive system of taxation. The arrangements for 
the  taxation  of  trade  between  Member  States  remain  transitional  and  must  ultimately  be 
replaced by a definitive system based on the principle that the supply of goods or services is 
taxed in the Member State of origin.  

Article 16(1) of the Sixth Directive provides for exemption in relation to warehousing arrangements. 
That provision is covered by the version of Article 16(1) set out in Article 28c(E)(1).  

15 

Report from the Commission to the Council in accordance with Articles 12(4) and 28(2)(g) of the Sixth 
Council Directive of 17 May 1977 (as amended) on the harmonization of the laws of the Member States 
relating  to  turn–over  taxes  –  Common  system  of  value  added  tax:  uniform  basis  of  assessment 
(COM(94) 584 final, 23.11.1994). 

8 

 
 
  
 
                                                 
Paragraphs 2, 3 and 4 of Article 17 of the Sixth Directive lay down the rules delimiting the origin and 
scope of  entitlement  to deduction. Those  provisions are  covered by  the version  of Article 17(2),  (3) 
and (4) set out in point (1) of Article 28f. 

Article 18(1) of the Sixth Directive governs the exercise of entitlement to deduction. That provision is 
covered by the version of Article 18(1) set out in point (2) of Article 28f. 

Article 21  of  the  Sixth  Directive  lists  the  persons  who  are  liable  for  payment  of  VAT  to  the  tax 
authorities. That provision is covered by the version of Article 21 set out in Article 28g. 

The obligations placed on persons subject to VAT are laid down in Article 22 of the Sixth Directive. 
That provision is covered by the version of Article 22 set out in Article 28h. 

Paragraphs  5  and  6  of  Article 25  of  the  Sixth  Directive  concern  the  common  flat–rate  scheme  for 
farmers. Those provisions are covered by the version of Article 25(5) and (6) set out in point (2) of 
Article 28j. 

4.2.3.  Provisions not directly linked to VAT  

The Sixth Directive contains certain provisions which, although linked to the common system 
of  VAT,  essentially  concern  the  system  of  own  resources.  If  the  new  act  is  to  be  clear  and 
internally  consistent,  it  is  essential  that  only  provisions  directly  concerning  the  common 
system  of  VAT  be  included  in  the  recast  text.  Since  the  provisions  relating  to  VAT  own 
resources  are,  on  the  whole,  covered  by  the  Own  Resources  Regulation16,  those  provisions 
have not been taken over in the text. 

Article 25(12)  of  the  Sixth  Directive  provides  that  Member  States  applying  the  common  flat–rate 
scheme for farmers are to establish a uniform basis of assessment of VAT in order to apply the own 
resources  arrangements,  and  Annex C  thereto  sets  out  the  common  method  of  calculation.  Those 
provisions  are  covered  by  Article 5(2)  of  Council  Regulation  (EEC,  Euratom)  No 1553/89,  which 
provides a legal basis for the flat–rate correction. 

Article 28(2)(a),  second  subparagraph,  of  the  Sixth  Directive  requires  that  Member  States  adopt  the 
measures necessary to ensure the determination of own resources in respect of transactions which are 
exempt or to which reduced rates are applied. That provision is reproduced in Article 2(2) of Council 
Regulation (EEC, Euratom) No 1553/89. 

4.3. 

Re-structuring 

The current structure of the Sixth Directive is far from satisfactory. That is not just because of 
the  provisions  introduced  for  the  duration  of  the  transitional  period,  but  also  because  the 
provisions  of  the  Sixth  Directive  are  very  lengthy.  Those  are  structural  problems,  and  have 
been addressed as part of the recast exercise17. 

4.3.1.  Transitional provisions 

Placing the provisions relating to the transitional arrangements almost at the end of the Sixth 
Directive resulted in a fragmented structure. If legislative acts are to be readily understandable 
by  the  public  and  by  economic  operators,  it  is  important  to  have  a  clear  and  consistent 
structure in which provisions on a common theme are grouped together. 

16 

17 

Council  Regulation  (EEC,  Euratom)  No  1553/89  of  29  May  1989  on  the  definitive  uniform 
arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, 
p. 9). 
See, in particular, Guideline No 4 of the 1998 Agreement and point 4 of the JPG. 

9 

 
 
  
 
                                                 
Although the basic structure of the Sixth Directive is sound, it has suffered as a result of the 
alterations  necessitated  by  the  transitional  arrangements.  If  the  general  provisions  not 
currently in use are deleted, the corresponding transitional provisions can hardly be left where 
they  are  at  the  moment.  That  would  complicate  the  structure  unnecessarily.  Instead,  they 
should be moved to the positions vacated by the provisions they replace. 

Title IX  of  the  recast  text  provides  for  various  exemptions.  The  provisions  of  Article 16(1)  in  the 
version  set  out  in  point  (1)  of  Article 28c(E)  of  the  Sixth  Directive,  which  replaces  Article 16,  are 
included. The exemption in respect of transactions relating to customs and tax warehousing and other 
similar arrangements can now be found in Articles 150 to 156 and Article 158. 

Title X  of  the  recast  text  concerns  deductions.  The  origin  and  scope  of  entitlement  to  deduction  is 
delimited  in  Article 17(2),  (3)  and  (4)  in  the  version  set  out  in  point  (1)  of  Article 28f  of  the  Sixth 
Directive,  which  replaces  Article 17(2),  (3)  and  (4).  The  provisions  governing  the  exercise  of  that 
entitlement,  laid down  in Article 18(1)  in  the  version  set  out  in  point (2)  of Article 28f  of  the  Sixth 
Directive, are also included. Those provisions replace those of Article 18(1). All of those provisions 
can now be found in Articles 163, 164, 165 and 172. 

Title XI  of  the  recast  text  fleshes  out  the  various  fiscal  obligations.  It  includes  the  rules  on  who  is 
liable for payment of VAT, which are laid down in Article 21 in the version set out in Article 28g of 
the Sixth Directive. Those rules replace Article 21. The other obligations which feature in Article 22 
in the version set out in Article 28h of the Sixth Directive are also included. They replace the similar 
obligations laid down in Article 22. Those provisions are now to be found in Articles 186 to 190, 192, 
193, 195 to 199, 201, 202, 204 to 240, 242 to 244, 246, 248 to 251, and 253 to 266. 

Title XII of the recast text contains various special schemes, including the common flat–rate scheme 
for farmers. The part of that scheme which features in Article 25(5) and (6) of the Sixth Directive is 
replaced by Article 25(5) and (6) in the version set out in point (2) of Article 28j. Those provisions 
can be found in Articles 293 to 296. 

It makes little sense, in terms of coherence, to keep what remains of the transitional provisions 
at  the  end  of  the  recast  text.  Accordingly,  they  have  all  been  incorporated  in  the  basic 
structure. 

Title I  of  the recast  text  delimits  the  objectives  and the  scope  of  VAT. It  includes  the  provisions  of 
Article 28a(1), (1a) and (2) and Article 28o(1)(g) of the Sixth Directive, which amended the scope of 
the tax. Those provisions have been included in Articles 3 and 4. 

Title III  of  the  recast  text  concerns  taxable  persons.  The  provisions  of  the  first  subparagraph  of 
Article 28a(4) of the Sixth Directive, which add to the list of taxable persons, have been included in 
Article 10(2). 

Title IV of the recast text lists the various taxable transactions. The provisions concerning the transfer 
of  goods  from  one  Member  State  to  another,  which  were  contained  in  Article 28a(5)  of  the  Sixth 
Directive, have been incorporated. Those provisions can now be found in Article 18. The provisions 
concerning the intra–Community acquisition of goods, which were to be found in Article 28a(3), (6) 
and (7) of the Sixth Directive, have also been included. Those provisions now feature in Articles 21 to 
24. 

Title V  of  the  recast  text  governs  the  place  of  taxable  transactions.  It  takes  over  the  provisions  of 
Article 28b(B)  and  Article 28o(1)(h)  of  the  Sixth  Directive  which  amended  the  rules  governing  the 
place of supply of goods. Those provisions now feature in Articles 34 to 36. It also incorporates the 
provisions to be found in Article 28b(A) of the Sixth Directive, which define the place of the intra–
Community  acquisition  of  goods.  Those  provisions  can  now  be  found  in  Articles 41  to  43.  Lastly, 
Title V takes over the provisions, contained in Article 28b(C) to (F) of the Sixth Directive, governing 
the place of supply of various services. Those provisions now appear in Articles 45, 48 to 51, 53 and 
55. 

10 

 
 
  
 
Title VI  of  the  recast  text  determines  when  the  chargeable  event  occurs  and  when  VAT  becomes 
chargeable.  The  provisions  concerning  the  supply  of  goods,  which  featured  in  Article 28d(4)  of  the 
Sixth Directive, have been included and can now be found in Article 67. Likewise, the provisions of 
Article 28d(1), (2) and (3) of the Sixth Directive have been included. Those provisions, which apply 
to the intra–Community acquisition of goods, now appear in Articles 68 and 69. 

Title VII of the recast text concerns the taxable amount and takes over provisions, currently laid down 
in  Article 28e(2)  of  the  Sixth  Directive,  regarding  the  transfer  of  goods  from  one  Member  State  to 
another.  Those  provisions  can  now  be  found  in  Article 75.  It  also  incorporates  the  provisions 
determining  the  taxable  amount  in  respect  of  the  intra–Community  acquisition  of  goods.  Those 
provisions,  which  are  currently  in  Article 28e(1)  of  the  Sixth  Directive,  have  been  taken  over  in 
Articles 80 and 81. 

Title VIII  of  the  recast  text  contains  rules  on  the  application  of  rates,  including  the  provisions  of 
Article 28e(3)  and  (4)  of  the  Sixth  Directive  covering  aspects  relating  to  the  intra–Community 
acquisition of goods. Those provisions have been taken over in Articles 90 and 91. 

Title IX  of  the  recast  text  delimits  various  exemptions.  It  covers  the  exemptions  provided  for  in 
Article 28c(A),  (B),  (C),  (D)  and  (E)(3)  and  Article 28o(1)(h)  of  the  Sixth  Directive,  such  as  the 
exemption of certain intra–Community transactions. Those provisions now feature in Articles 135 to 
140. The exemptions in respect of transactions relating to customs and tax warehousing arrangements, 
to be found in Article 16(1a) and (2) as inserted by Article 28c(E)(1) and (2) of the Sixth Directive, 
have also been incorporated and now appear in Articles 157, 159 and 160. 

Title X  of  the  recast  text  concerns  deductions.  Article 166  includes  the  provisions  laid  down  in  the 
second and third subparagraphs of Article 28a(4) of the Sixth Directive, under which persons who are 
treated  as  taxable  persons  because  they  occasionally  supply  new  means  of  transport  are  entitled, 
subject to certain limits, to deduct VAT on the means of transport. 

Title XII of the recast text sets out various special schemes, including the arrangements for second–
hand  goods,  works  of  art,  collectors’  items  and  antiques.  During  the  transitional  period,  Member 
States may, in accordance with Article 28o(1) and (2) of the Sixth Directive, apply a special scheme 
for second–hand means of transport. That special scheme has been incorporated in the second–hand 
scheme itself, and the relevant provisions can be found in Articles 318 to 324.  

4.3.2.  General provisions 

So far as the general provisions are concerned, the structure is on the whole suitable. There 
are, however, some exceptions. Where the structure is not consistent, it has been revised in the 
recast text. 

The special arrangements for second–hand goods, works of art, collectors’ items and antiques can be 
found in Article 26a of the Sixth Directive. However, some provisions by their nature do not form an 
integral part of those arrangements. They have therefore been included in the general provisions (see 
Articles 4, 36 and 136 of the recast text). This is in line with the approach adopted by the existing text 
in  the  case  of  similar  provisions  concerning  the  exemption  for  small  enterprises  and  the  common 
flat-rate scheme for farmers. 

During  the  transitional  period,  Member  States  may  continue  to  apply  a  special  scheme  for 
second-hand means of transport, provided that it complies with the conditions set out in Article 28o(1) 
of  the  Sixth  Directive.  As  with  the  special  arrangements  for  second–hand  goods,  works  of  art, 
collectors’  items  and  antiques,  some  provisions  of  that  scheme  have  been  included  in  the  general 
provisions  (see  Articles 4,  36  and  136  of  the  recast  text).  The  definition  of  ‘second–hand  means  of 
transport’,  currently  to  be  found  in  Article 28o(1)(a),  has  also  been  moved  (see  Article 3(3)  of  the 
recast text).  

The  importation  of  goods  constitutes  a  taxable  transaction  in  the  Member  State  in  which  the  goods 
enter  the  Community.  Those  transactions  are  governed  by  Article 7  of  the  Sixth  Directive.  In  the 
recast  text,  that  provision  is  grouped  together  with  Articles 5  and  6  of  the  Sixth  Directive,  which 
determine the nature of taxable transactions. However, by converting Article 7 into several articles, it 

11 

 
 
  
 
is possible to incorporate the rules determining the place of importation into the title governing similar 
matters (see Articles 60 and 61 of Title V of the recast text). 

Article 19 of the Sixth Directive governs the calculation of the deductible proportion. That provision 
is  closely  linked  to  Article 17(5),  in  accordance  with  which  taxable  persons  carrying  out  both  tax-
deductible  and  non–tax  deductible  activities  may  deduct  only  a  proportion  of  the  VAT  paid.  It  has 
therefore been placed next to that provision (see Articles 167 to 169 of the recast text). 

4.3.3.  Length and complexity of certain provisions 

Many  of  the  provisions  of  the  Sixth  Directive  are  far  too  long,  since  they  each  govern  an 
entire  branch  of  the  harmonised  system  of  VAT.  This  often  results  in  complex  provisions. 
That  is  contrary  to  the  guidelines  for  drafting  Community  legislation,  in  accordance  with 
which  overly  long  and  convoluted  articles  are  to  be  avoided18.  It  is  neither  necessary  for 
interpretation,  nor  desirable  in  the  interests  of  clarity,  for  a  single  article  to  cover  an  entire 
branch of the rules laid down in an act. 

It  is  better  to  have  a  large  number  of  easily  comprehensible  articles,  divided  into  titles, 
chapters,  sections  and  subsections,  than  a  few  articles  running  to  great  length,  which  are 
correspondingly  confused  and  difficult  to  use.  In  the  recast  text,  approximately  50  lengthy 
articles have been converted into a little over 400 articles which are considerably shorter and 
much easier to read and understand. 

Article 26a of the Sixth Directive lays down the special arrangements for second–hand goods, works 
of art, collectors’ items and antiques. The transitional provisions laid down in Article 28o extend those 
arrangements.  Those  two  provisions,  both  of  which  are  quite  lengthy,  have  been  divided  into  29 
separate articles (see Articles 304 to 333 of the recast text). 

Harmonised  rules  on  invoicing  were  introduced  by  Directive  2001/115/EC19,  which  replaced 
Article 22(3) in the version set out in Article 28h of the Sixth Directive. Currently, that provision is 
subdivided  into  points,  but  it  was  not  possible,  within  the  existing  structure,  to  number  the  various 
subparagraphs. With up to ten unnumbered subparagraphs in Article 22(3)(a), it is difficult to identify 
the  various  component  parts  of  the  provision.  The  new  structure,  on  the  other  hand,  solves  that 
problem by subdividing those component parts into different articles (see Articles 209 to 230 and 236 
to 240 of the recast text). 

Where  articles  currently  appear  in  separate  titles,  they  are  now  presented  in  titles,  chapters, 
sections  and  subsections.  In  that  way  it  is  possible  to  group  together  rules  with  a 
homogeneous content and make them easier to understand. 

Article 22 in the version set out in Article 28h of the Sixth Directive lays down the various obligations 
incumbent  upon  persons  liable  for  payment  of  VAT.  Those  include  obligations  relating  to 
identification,  invoicing,  accounting,  returns  and  statements.  In  the  recast  text,  that  article  has  been 
converted  into  over  60 articles  (see  Articles 198,  199,  201  and  202  and  Articles 204  to  266  of  the 
recast text). Those articles are arranged in chapters and sections. That structure should make it easier 
to navigate around the various rules. 

The  text  of  individual  articles  has  been  split  into  easily  understandable  paragraphs  and 
subparagraphs, which are set out in a coherent sequence. In order to arrive at that structure, a 
number of provisions must be duplicated. 

18 
19 

See point 4 of the JPG. 
Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to 
simplifying,  modernising  and  harmonising  the  conditions  laid  down  for  invoicing  in  respect  of  value 
added tax (OJ L 15, 17.1.2002, p. 24). 

12 

 
 
  
 
                                                 
Article 22(7)  in  the  version  set  out  in  Article 28h  of  the  Sixth  Directive  requires  Member  States  to 
take the necessary measures to ensure that persons deemed liable for payment of VAT in the stead of a 
non–established  supplier  comply  with  the  obligations  relating  to  declaration  and  payment.  That 
provision  now  appears  three  times,  under  payment  arrangements,  returns  and  statements,  and 
recapitulative statements (see Articles 199, 248 and 260 of the recast text). 

4.3.4.  Adaptation of the text 

Adjusting the structure of the Sixth Directive may entail changes to the existing text.  

The  recast  text  includes  certain  provisions  derived  from  amending  acts.  The  integration  of 
such provisions in the text requires a number of drafting adjustments. 

The  rules  introduced  for  electronically  supplied  services  are  to  apply,  pursuant  to  Article 4  of 
Directive 2002/38/EC, for a period of three years starting from 1 July 2003. The temporary nature of 
those  rules  must  be  made  quite  clear,  which  means  that  for  the  inclusion  of  Article 4  in  the  text  its 
wording must be adjusted (see Articles 56(3), 57(2), 59(2), 350 and 396 of the recast text). 

If the provisions laying down the transitional arrangements were simply reproduced verbatim 
in  the  basic  structure,  the  substance  could  well  be  affected.  In  order  to  prevent  that,  the 
wording may have to be amended. 

Special  rules  have  been  introduced  with  respect  to  the  supply  of  new  means  of  transport  between 
Member States. Article 28a(2) of the Sixth Directive defines a ‘means of transport’ and specifies the 
circumstances in which it must be regarded as “new”. That amounts to a definition of ‘new means of 
transport’. However, even though that definition now appears among the general provisions, it applies 
only to the provisions that form part of the transitional arrangements for the taxation of trade between 
Member States. In order to make that clear, the provisions of Article 28a(2) have been converted into 
a definition of new means of transport (see Article 3(2) of the recast text).  

When  existing  provisions  are  converted  into  shorter  articles,  the  wording  often  needs  to  be 
adapted accordingly, but in such a way that the substantive content remains intact. 

Article 4  of  the  Sixth  Directive  determines  who  is  to  be  regarded  as  a  taxable  person.  That  notion 
covers any person who independently carries out, in any place, any economic activity. Member States 
may  also  regard  as  a  taxable  person  anyone  who  carries  out,  on  an  occasional  basis,  a  transaction 
relating  to  economic  activities.  When  those  provisions  are  placed  in  separate  articles,  the  wording 
must be adapted so that each Article can stand alone (see Articles 10 and 11 of the recast text). 

Article 21 in the version set out in Article 28g of the Sixth Directive determines who is to be regarded 
as liable for payment of VAT. That provision covers a range of situations, each of which is now the 
subject of a separate Article (see Articles 186 to 190 and Articles 192, 193, 195, 196 and 197 of the 
recast  text).  In  most  of  those  articles,  the  wording  is  supplemented  by  elements  taken  from  the 
introduction of Article 21(1). 

Some articles include elements which have been taken from other provisions. When a number 
of  different  provisions  are  grouped  together,  consequential  changes  must  be  made  to  the 
wording of one or more of those provisions.  

The special arrangements for second–hand goods, works of art, collectors’ items and antiques can be 
found  in  Article 26a  of  the  Sixth  Directive.  When  VAT  has  already  been  applied  to  goods  in 
accordance  with  those  arrangements,  it  means  that,  pursuant  to  Article 26a(D)(b),  the  intra–
Community  acquisition  is  not  then  subject  to  VAT.  Instead  of  leaving  that  rule  in  the  midst  of  the 
special arrangements proper, it has been moved to the relevant provision (see Article 4 of the recast 
text).  The  wording  of  that  rule  has  been  amended  so  that  it  could  be  smoothly  inserted  into  that 
provision.  

13 

 
 
  
 
4.4. 

Compliance with the Community rules on legislative drafting 

In  order  to  ensure  the  quality  of  drafting,  Community  legislative  acts  must,  by  common 
agreement between the institutions, be drafted clearly, simply and precisely. The text must be 
easy  to  understand,  concise  and  leave  no  uncertainty  in  the  mind  of  the  reader.  Those 
guidelines have been adhered to in the preparation of the recast text.  

4.4.1.  Clarity 

The  existing  text  is  not  always  sufficiently  clear.  In  order  for  the  recast  text  to  be  easily 
understandable and unambiguous, it is crucial that certain aspects of the text be clarified. 

4.4.1.1.  Re-structuring 

The structure, both of individual articles and of the act as a whole, should contribute to clarity. 
It  must  also  take  account  of  the  multicultural  and  multilingual  nature  of  Community 
legislation. It has been necessary to adapt the existing provisions of the Sixth Directive in the 
light of those requirements20.  

Any provision which consists in introductory words followed by a list must be worded in such 
a way that the relationship between the introduction and the elements listed is quite clear and 
that sentences are not broken up in a way that is awkward and unnatural21. 

Article 18(1)  in  the  version  set  out  in  point  (1)  of  Article 28f  of  the  Sixth  Directive  lays  down  the 
preconditions  to  be  met  by  a  taxable  person  in  order  to  exercise  entitlement  to  deduction.  The 
introduction has been amended so as to make it clear that, in each case, the taxable person must meet 
certain specific conditions in order to be able to deduct the VAT incurred (see Article 172 of the recast 
text).  

If part of the provision is to apply to every element listed, but is positioned at the end, there 
may be some uncertainty as to whether the closing words do indeed apply to all the items or 
situations on the list. In order to avoid such ambiguity and to prevent difficulties arising for 
certain  languages,  the  phrases  integral  to  the  preface  should  be  kept  together  in  the 
introduction. 

Under Article 9(2)(c) of the Sixth Directive, certain services are regarded as having been supplied at 
the place where they are physically carried out. In order to ensure that this meaning is conveyed, the 
closing words have been included as part of the introduction (see Article 52 of the recast text). 

A taxable person may, pursuant to Article 26b(D)(1) of the Sixth Directive, deduct the VAT due or 
paid in respect of investment gold purchased or acquired, or in respect of certain services relating to 
the  gold.  He  is,  however,  entitled  to  deduct  the  VAT  only  if  his  subsequent  supply  of  that  gold  is 
exempt  under  the  gold  scheme.  That  condition  applies  to  all  three  cases  listed.  Its  inclusion  in  the 
introductory part of the provision serves to clarify that point (see Article 347 of the recast text). 

When  a  provision  contains  a  list  of  elements,  the  list  should  not  include  autonomous 
provisions in the form of sentences or subparagraphs. Otherwise it is difficult to cite correctly 
the  provision  in  question  or  to  preserve  the  logical  sequence  of  the  main  provision  (list  of 
elements,  linked  to  an  introduction,  followed  by  details  or  specifications  concerning  one  or 
more of the elements listed)22.  

20 
21 
22 

See Guidelines Nos 5 and 7 of the 1998 Agreement and points 5 and 7 of the JPG. 
See point 15.3 of the JPG. 
See point 15.3. of the JPG. 

14 

 
 
  
 
                                                 
Under Article 11(A)(2) of the Sixth Directive, taxes, duties, levies and charges, as well as incidental 
expenses, must be included in the taxable amount in respect of a supply of goods or services. Member 
States  may  regard  expenses  covered  by  a  separate agreement  as  incidental  expenses.  That  sentence, 
which  forms  an  autonomous provision,  has  been  moved  down,  so  that  it  now  features as  a  separate 
paragraph (see the second subparagraph of Article 77 of the recast text).  

Point (o) of Article 13(A)(1) of the Sixth Directive provides for the exemption of various activities in 
the  public  interest,  including  the  supply  of  goods  or  services  by  organisations  whose  activities  in 
connection with fund–raising events are exempt. Member States may, for example, restrict the number 
of events or the amount of receipts giving entitlement to exemption. That sentence, which forms an 
autonomous provision, should not be included as part of an item on the list of exemptions. Instead, it 
has been placed in a separate paragraph (see Article 129(2) of the recast text). 

Since indents are not instantly identifiable, they cause particular problems. The use of indents 
should  therefore  be  avoided,  and  when  elements  are  listed,  they  should  be  identified  by  a 
number or a letter23.  

The transfer of goods to another Member State must, pursuant to Article 28a(5) of the Sixth Directive, 
be  treated as  a  supply  of goods.  That does not  apply  to  all  transfers of goods:  certain  situations  are 
expressly  excluded  from  the  notion  of  a  supply  of  goods.  Those  situations,  which  were  previously 
listed as indents, are now identified by letters (see Article 18(2) of the recast text). 

For  VAT  purposes,  an  invoice  must  show  certain  details.  Those  details  are  listed  in  the  first 
subparagraph  of  Article 22(3)(b)  in  the  version  set  out  in  Article 28h  of  the  Sixth  Directive.  Those 
details are no longer listed as indents, but under numbers (see Article 217 of the recast text). 

It is good practice to place technical rules or data in an annex. By contrast, in the interests of 
clarity, provisions which are not purely technical should be included in the enacting terms24. 

Member  States  may,  pursuant  to  the  third  subparagraph  of  Article 12(3)(a)  of  the  Sixth  Directive, 
apply one or two reduced rates. In Annex H, it is provided that the Combined Nomenclature may be 
used  to  establish  the  precise  coverage  of  categories  of  goods  subject  to  such  a  rate.  It  is  not 
appropriate for that provision to feature in an annex. It has therefore been incorporated in the enacting 
terms (see Article 95(3) of the recast text). 

4.4.1.2.  Limiting the use of references 

References  to  other  articles  or  to  other  acts  should  be  kept  to  a  minimum25.  Efforts  have 
therefore been made to reduce the number of such references. In some cases, references have 
been  removed.  Where  that  has  not  been  possible,  either  the  provision  referred  to  has  been 
reproduced  and  appears  instead  of  the  reference  or  the  reference  has  been  retained  but 
clarified through the addition of further details.  

Although references to other legal acts are sometimes necessary (their removal would make 
acts  even  more  lengthy  and  complex,  and  expose  them  to  the  risks  attendant  upon  the 
reproduction of provisions from other acts), they must be restricted to a minimum, especially 
where reference is made to an act which has been repealed. 

Member States may, pursuant to Article 28(2)(a) of the Sixth Directive, continue to apply exemptions, 
with deductibility of the VAT paid at the preceding stage. Those exemptions may be maintained only 
if they are in accordance with Community law and satisfy the conditions laid down in the last indent 
of Article 17 of the Second Directive. It was decided not to refer to an act which has long since been 
repealed  but  rather  to  incorporate  the  relevant  conditions,  namely  that  those  exemptions  must  have 

23 
24 
25 

See Guideline No 15 of the 1998 Agreement. 
See Guideline No 22 of the 1998 Agreement and point 22 of the JPG. 
See Guideline No 16 of the 1998 Agreement and point 16 of the JPG. 

15 

 
 
  
 
                                                 
been adopted for clearly defined social reasons and for the benefit of the final consumer, in the text 
(see Article 106 of the recast text).  

Article 15(2)  of  the  Sixth  Directive  exempts  the  supply  of  goods  dispatched  or  transported  to  a 
destination outside the Community by the customer or on his behalf. If such goods are carried in the 
personal luggage of travellers, the exemption applies only in accordance with certain conditions. One 
of those conditions is that the value of the supply must exceed a certain amount. That amount is fixed 
in  accordance  with  Article 7(2)  of  Directive  69/169/EEC.  Instead  of  that  reference,  the  mechanism 
referred to is incorporated in the text (see Article 143 of the recast text). 

The  removal  of  references  to  other  legislative  acts  is  not  always  practicable  or  desirable. 
Where  reference  is  made  to  a  specific  situation  linked  to  another  act,  it  may  have  to  be 
maintained. 

Under the first subparagraph of Article 24(2)(a) of the Sixth Directive, Member States may continue 
to exercise the options available under Article 14 of the Second Directive of introducing exemptions 
or  graduated  tax  relief  for  small  businesses.  That  reference  serves  to  identify  the  Member  States 
which, at the material time, made use of that specific provision. It cannot therefore be removed (see 
Article 277 of the recast text). 

Definitions must be adhered to throughout the act. Defined terms must be used in a uniform 
manner  and  their  content  must  remain  consistent  with  the  definitions  given.  Consequently, 
once  a  term  has  been  defined,  it  is  unnecessary  continually  to  refer  back  to  the  provision 
laying down the definition. Such references have been removed from the recast text. 

Under  the  first  subparagraph  of  Article 6(1)  of  the  Sixth  Directive,  a  supply  of  services  means  any 
transaction  which  does  not  constitute  a  supply  of  goods  within  the  meaning  of  Article 5.  Since  the 
concept of a supply of goods has already been defined, the reference to Article 5 is superfluous. It has 
therefore been removed from that provision (see Article 25(1) of the recast text). 

Likewise,  the  reference  to  paragraph 5  or  to  Article 5  which  appears  in  Article 28a(7)  of  the  Sixth 
Directive  has  been  removed.  That  provision  thus  refers  to  a  supply  of  goods  without  making  any 
reference (see Article 24 of the recast text). 

The  position  is  different  in  the  case  of  definitions  which  are  not  of  general  application  but 
apply  only  in  the  context  of  a  special  scheme.  In  such  cases,  it  is  necessary  to  include  a 
reference whenever that term is used elsewhere in the text.  

If  Member  States  choose  to  apply  reduced  rates,  they  may,  pursuant  to  the  first  subparagraph  of 
Article 12(3)(c)  of  the  Sixth  Directive,  apply  a  reduced  rate  to  the  importation  of  works  of  art, 
collectors’ items and antiques. That provision is one of those governing VAT rates (see Article 99 of 
the  recast  text),  in  the  context  of  which  the  definitions  pertaining  to  the  special  arrangements  for 
second–hand goods, works of art, collectors’ items and antiques are not as such applicable. In order to 
make those definitions apply in that context, it is necessary to include a specific reference to them (see 
Article 304 of the recast text). 

Where it has not been possible to eliminate references, an attempt has been made to replace 
them with text.  

Pursuant to the second subparagraph of Article 4(4) of the Sixth Directive, Member States may choose 
to regard persons established in the territory of the country as a single taxable person. That option is 
subject to the consultations provided for in Article 29 of the Sixth Directive, which is the provision 
under  which  the  VAT  Committee  is  established.  Accordingly,  the  option  applies  only  after 
consultation  of  the  VAT  Committee.  Since  that  wording  is  sufficiently  clear,  there  is  no  reason  to 
maintain  the  existing  reference  (see  Article 11(2)  of  the  recast  text).  This  change  has  been  carried 
through to other provisions in the recast text. 

For  goods  to  be  regarded  as  transferred  to  another  Member  State,  it  is  necessary,  pursuant  to 
Article 28a(5)(b)  of  the  Sixth  Directive,  for  them  to  be  transported  or  dispatched  to  a  destination 

16 

 
 
  
 
outside the territory as defined in Article 3 but within the Community. The territory referred to is that 
of a Member State. Since that territory has already been defined, the reference has been removed (see 
Article 18  of  the  recast  text).  On  the  other  hand,  it  is  specified  that  the  goods  are  transported  to  a 
destination outside the Member State in which they are located but within the Community. 

Whilst it is not always possible to eliminate references, those remaining must be worded in 
such a way that the main thrust of the provision to which reference is made can be understood 
without consulting that provision. To achieve this, some of the existing references have to be 
made clearer.  

The intra–Community acquisition of goods by taxable persons acting as such, or by non–taxable legal 
persons,  is  subject  to  VAT  pursuant  to  the  first  subparagraph  of  Article 28a(1)(a)  of  the  Sixth 
Directive.  Those  persons  may,  however,  qualify  for  the  derogation  provided  for  in  the  second 
subparagraph  of  Article 28a(1)(a),  in  which  case,  pursuant  to  Article 28a(1)(b)  and  (c),  only  the 
acquisition of new means of transport or of excise products is subject to VAT. There, the key element 
is  that  in  those  situations  the  other  acquisitions  made  by  that  taxable  person  or  non–taxable  legal 
person are not subject to VAT, and that is now expressly stated (see, for example, Article 3(2)(b)(ii) 
and (iii) of the recast text). 

Article 11(A)(1)  of  the  Sixth  Directive  determines  the  taxable  amount  in  respect  of  certain 
transactions.  Other  transactions  are  covered  by  Article 28e(2).  In  neither  case  is  the  nature  of  those 
transactions  specified.  In order  to  make  it  possible  to  distinguish  between  those  different  situations, 
the  key  elements  have  been  integrated.  This  helps  to  make  the  text  easier  to  understand  (see 
Articles 72 to 76 of the recast text). 

One  way  of  clarifying  references  is  to  include  elements  from  the  provision  referred  to.  To 
make  the  wording  clearer,  it  is  sufficient  to  include  the  key  element  of  the  provision 
concerned. The scope of the reference is not affected by leaving out some details, provided 
that the key element is properly included. 

Article 10(2)  of  the  Sixth  Directive  determines  when  the  chargeable  event  occurs  and  when  VAT 
becomes  chargeable.  It  includes  a  specific  provision  concerning  the  supply  of  goods  giving  rise  to 
successive statements of account or payments. That provision does not apply to the supplies referred 
to  in  Article 5(4)(b),  which  concern  the  hire  of  goods  for  a  certain  period  or  the  sale  of  goods  on 
deferred  terms.  The  fact  that  not  all  details  of  the  provision  referred  to  (see  Article 15(2)(b)  of  the 
recast text) are included does not limit the scope of the reference. 

4.4.1.3.  Clearer and more consistent wording 

Clarity of wording and consistency in the use of terminology are vital if a legislative act is to 
be easily understood and correctly interpreted. Consistency is achieved through the use of the 
same terms to express identical concepts26.  

The existing text is not always entirely consistent. To improve consistency, it is necessary in 
some cases to adapt the wording. 

In  the  existing  text,  references  to  the  supply  of  goods  and  the  supply  of  services  is  not  entirely 
consistent. Whilst the English version is consistent, the wording in the French version varies. For the 
sake of consistency, it has been decided to follow the approach adopted in the English version. In the 
French  version  (and  other  language  versions),  reference  is  now  made  to  “livraison  de  biens”  and 
“prestation de services” (see, for example, Articles 15 and 25 of the recast text). This mirrors the use 
of “supply of goods” and “supply of services” in the English version. 

Special rules for determining the place of supply of various services provided by intermediaries are to 
be  found  in  Article 28b(C),  (D),  (E)  and  (F)  of  the  Sixth  Directive.  Although  those  rules  are 

26 

See Guideline No 6 of the 1998 Agreement and point 6 of the JPG. 

17 

 
 
  
 
                                                 
essentially the same, the wording is not identical. The inconsistencies have now been eliminated (see 
Articles 48, 50, 54 and 55 of the recast text). 

Inconsistency  may  arise  as  a  result  of  changes  introduced  to  the  existing  text.  Some  of  the 
amendments made affected only part of the Sixth Directive and were viewed in isolation. That 
lack of a global overview sometimes led to inconsistency in the terminology used. 

As part of the special scheme for investment gold, Member States may, pursuant to Article 26b(G)(1) 
of the Sixth Directive, decide not to apply the exemption for specific transactions in investment gold. 
That option is not open in the case of intra–Community supplies. However, that term is not defined, 
nor is it commonly used. To be consistent with the wording used elsewhere, it is more appropriate to 
refer to the supply of goods carried out in accordance with the conditions laid down in Article 28c(A) 
(see Article 344 of the recast text). 

4.4.1.4.  Alignment of the various language versions 

It is essential that there be no discrepancies as between the eleven language versions, as any 
discrepancy  between  the  various  versions,  all  of  which  are  authentic,  can  engender 
uncertainty. 

Under  Article 9(2)(e)  of  the  Sixth  Directive,  the  place  of  supply  of  certain  services  supplied  to  a 
taxable  person  established  in  another  Member  State  is  the  place  where  the  customer  is  established. 
That  applies  to  the  services  of  intermediaries  taking  part  in  the  supply  of  services  covered  by  that 
same provision. In that context, the English version refers to “agents who act in the name and for the 
account of another, when they procure for their principal the services”. That does not correspond to 
the  wording  used  elsewhere.  The  other  language  versions  are  consistent.  To  ensure  overall 
consistency,  reference  is  now  made  to  “intermediaries  who  act  in  the  name  and  on  behalf  of  other 
persons where they take part in the supply of services” (see Article 56(1)(l) of the recast text). 

Article 13(A)(1)(a) of the Sixth Directive provides for the exemption of the supply, by public postal 
services, of services other than passenger transport and telecommunications services. In that context, 
the  German  version  refers  to  “Fernmeldewesen”,  whereas  elsewhere  it  refers  to  such  services  as 
“Telekommunikationsdienstleistungen”.  To  be  in  line  with  other  language  versions,  the  same  term 
should  be  used  in  both  instances,  the  more  appropriate  being  the  latter  (see  Article 129(1)(a)  of  the 
recast text). 

When  aligning  the  various  versions,  account  must  be  taken  of  the  characteristics  of  each 
language.  The  approach  adopted  in  one  language  version  is  not  necessarily  suitable  for 
another language version.  

In the French version, a distinction is made between “livraison de biens” and “prestation de services”. 
The  French  version  also  refers  to  the  supplier  of  goods  as  the  “fournisseur”  and  the  supplier  of 
services  as  the  “prestataire”.  The  customer  is  referred  to  as  the  “acheteur”  if  the  supply  concerns 
goods  and  as  the  “preneur”  if  it  concerns  services.  The  English  version  does  not  make  the  same 
distinctions, nor are they necessary. It is entirely appropriate to refer to the “supply of goods” and the 
“supply of services”. The person who carries out the transaction is referred to as the “supplier” and the 
client is called the “customer”, rather than, respectively, the “purchaser” and the “customer” as was 
previously the practice (see, for example, Article 72 of the recast text).  

4.4.2. 

Simplification of the wording 

The  text  should  not  include  unnecessary  or  repetitive  elements.  An  effort  has  been  made  to 
simplify  the  drafting  of  the  provisions,  but  bearing  in  mind  that  this  must  not  result  in 
substantive changes. 

18 

 
 
  
 
4.4.2.1.  Structural improvements 

The structure of the existing provisions is not always appropriate. That is all the more evident 
when those provisions are converted into shorter articles. It has been necessary, therefore, to 
adjust the structure of certain provisions. 

Very complex provisions must be structured in such a way that they are easy to follow and the 
meaning is easy to grasp. 

Member  States  may,  pursuant  to  Article 16(2)  of  the  Sixth  Directive,  exempt  certain  transactions 
made with a view to the export of goods. Since that provision comprises many different elements, it 
may  be  difficult  to  understand.  Adjustment  of  the  structure  so  that  those  transactions  are  listed 
separately contributes to a better understanding of what is meant (see Article 159 of the recast text).  

One of the features of simple provisions is that they are not repetitive. The structure of some 
provisions has therefore been amended so as to avoid repetition. 

Under Article 12(1) of the Sixth Directive, the rate applicable to taxable transactions is that in force at 
the time of the chargeable event. In some situations, the rate to be used is, however, that in force when 
the  tax  becomes  chargeable.  In  order  to  simplify  the  structure,  all  the  common  features  have  been 
grouped together in the introduction, rather than repeated in each case listed (see the second paragraph 
of Article 90 of the recast text). 

The  exemptions  provided  for  in  Articles 13,  14  and  15  of  the  Sixth  Directive  all  apply  without 
prejudice  to  other  provisions  of  Community  law,  and  in  accordance  with  conditions  laid  down  by 
Member States with a view to ensuring the correct and straightforward application of such exemptions 
and to prevent any possible evasion, avoidance or abuse. That also applies in the case of exemptions 
under Article 28c(A) to (D). To avoid repetition, that introduction now features as a general provision 
(see Article 128 of the recast text).  

4.4.2.2.  Concise content 

To be concise, unnecessary elements should be excised from provisions. 

Under  Article 11(B)(1)  of  the  Sixth  Directive,  the  taxable  amount  in  respect  of  the  importation  of 
goods  is  their  value  for  customs  purposes.  However,  importation  does  not  consist  only  in  the  entry 
into the Community of goods which are not in free circulation. It also consists in the entry of goods 
which  are  in  free  circulation  if  those  goods  come  from  third  territories  forming  part  of  the  customs 
territory. The definition of importation of goods covers both situations. It is not necessary, therefore, 
to refer separately to the importation of goods in free circulation (see Article 82 of the recast text). 

Whenever  a  provision  derogates  from  another,  that  fact  is  expressly  stated.  In  many  cases,  the 
inclusion  of  such  reference  is  not  required.  One  example  is  Article 11(B)(6)  of  the  Sixth  Directive. 
Those  Member  States  which,  at  1 January  1993,  did  not  apply  a  reduced  rate  may  provide  that,  in 
respect of the importation of works of art, collectors’ items or antiques, the taxable amount is equal to 
a fraction of the taxable amount established in accordance with the normal rules. Since it is clear that 
this provision governs a particular situation, it is not necessary to state that the rule applies by way of 
derogation (see Article 86 of the recast text).  

4.4.2.3.  More straightforward language 

In order not to create uncertainty in the mind of the reader, the text needs to be specific and 
detailed,  which  inevitably  means  that  the  text  is  often  complicated.  Nevertheless,  the  fact 
remains that the main objective must be a text that is not too difficult to understand. 

19 

 
 
  
 
As  regards  simplicity,  it  is  possible,  in  certain  cases,  to  improve  the  existing  text  while 
maintaining  the  requisite  degree  of  precision.  Sometimes,  all  the  language  versions  can  be 
simplified, but sometimes only particular language versions are amenable to simplification.  

When the existing text refers to the various Member States, it uses their full names. As a general rule, 
the short form of Member States’ names should be used. The full official names should be used only 
when acts concern individual Member States, such as when derogations are granted under Article 27 
of the Sixth Directive.  

Throughout  the  existing  text,  reference  is  made  to  value  added  tax.  It  is  simpler,  and  entirely 
consistent  with  the  approach  taken  in  recent  years,  to  refer  to  VAT.  In  some  language  versions, 
however, such as the German version, reference should continue to be made to value added tax.  

When an option is granted, the French version frequently refers to the fact that Member States “ont la 
faculté”. It is much simpler to say “peuvent”. 

4.4.3.  Greater precision 

The existing text sometimes lacks precision. Where this is the case, the text has been adapted 
so as to leave no uncertainty in the mind of the reader. 

4.4.3.1.  Accuracy of references 

The recast procedure often necessitates the renumbering of articles. That is so if new articles 
have been inserted by subsequent amending acts. Renumbering has an impact on the internal 
references, which must be amended accordingly.  

In the course of restructuring the text, paragraphs or subparagraphs of existing articles have 
been converted into separate articles. All internal references have had to be replaced.  

The existing references are not always accurate, and sometimes they may be inappropriate. In 
order  to  ensure  that  each  new  reference  is  sufficiently  precise,  some  adjustment  may  be 
necessary. 

In  order  to  make  certain  references  as  precise  as  possible,  they  have  been  limited  to  cover 
only the relevant parts of the provision referred to. 

In the case of bodies governed by public law which are exempt under Article 13 or 28 of the Sixth 
Directive,  Member  States  may  regard  their  activities  as  activities  in  which  such  bodies  engage  as 
public authorities. To be exact, those are the exempt activities covered by Article 13(A) and (B) and 
Article  28(3)(b).  That  is  why  the  reference  has  been  limited  to  Articles 129,  132,  133  and  364  and 
Article 367 to 383 (see Article 14 of the recast text).  

Circular references (reference to an article which itself refers back to the initial provision) and 
serial references (reference to a provision which itself refers to another provision) should be 
avoided27. 

Article 11(A)(4) of the Sixth Directive allows Member States which, at 1 January 1993, did not apply 
reduced rates to opt for a reduction of the taxable amount in respect of the supply of works of art. That 
provision derogates from Article 11(A)(1), (2) and (3), while providing that the taxable amount is to 
be equal to a fraction of the amount determined in accordance with those same provisions. Since there 
is  no  doubt  that  the  provision  derogates  from  Article 11(A)(1),  (2)  and  (3),  it  is  not  necessary  to 
continue to refer to that fact (see Article 79 of the recast text).  

27 

See Guideline No 16 of the 1998 Agreement. 

20 

 
 
  
 
                                                 
Simplification measures have been introduced for triangular transactions. That has implications for the 
place  of  intra–Community  acquisition  of  goods.  This  follows  from  the  third  subparagraph  of 
Article 28b(A)(2) of the Sixth Directive. However, those measures apply only if the person to whom 
the goods are subsequently supplied is designated in accordance with Article 28c(E)(3) as liable for 
payment  of  VAT.  Article 28c(E)(3)  refers  in  turn  to  Article 21(1)(c),  which  is  the  provision  which 
actually lays down the specific rules for payment of the tax by the recipient. Accordingly, the latter 
provision is the one now referred to, in order to avoid a serial reference (see Article 43 of the recast).  

4.4.3.2.  Precise terminology 

Not all terms used in the Sixth Directive are sufficiently precise. They have been replaced by 
more accurate terms.  

Pursuant to the first subparagraph of Article 28(1)(a) of the Sixth Directive, Member States which, at 
1 January 1993, applied exemptions with refund of the tax paid at the preceding stage may maintain 
those exemptions. Those are exemptions with entitlement to deduction. To be accurate, the recast text 
now refers to exemptions with deductibility of the VAT paid at the preceding stage (see Article 106 of 
the recast text). 

Under Article 3(2) of the Sixth Directive, the territory of the country is the area of application of the 
EC Treaty as defined in respect of each Member State in Article 227. When reference is made to the 
territory  of  the  country,  it  is  not  always  clear  what  that  term  covers.  It  mostly  refers  to  a  particular 
Member  State.  However,  where  several  Member  States  are  involved,  that  term  is  not  sufficiently 
precise. The rules laid down in Article 21, in the version set out in Article 28g, regarding the person 
liable  for  payment  of  the  tax,  illustrates  that  point.  For  the  sake  of  accuracy,  that  term  has  been 
replaced with more descriptive terms such as the Member State in which dispatch or transport of the 
goods  ends  (see  Article 18(2)(e)  of  the  recast  text);  the  Member  State  in  which  the  supply  of  [the 
service] is taxable (see Article 76 of the recast text); their territory (see Article 85 of the recast text); 
the Member State (see Article 91 of the recast text); the Member State in which the VAT is due (see 
Article 187  of  the  recast  text);  the  Member  State  in  which  the  return  must  be  submitted  (see 
Article 243(b)); and the Member State in which the customer is established (see Article 296(2)(b)). 

4.4.4.  Updating the text 

The  recast  exercise  means  that  the  Sixth  Directive  will  be  replaced  by  a  new  instrument. 
Moreover, in some cases adaptation is necessary to avoid substantive changes.  

4.4.4.1.  Updating of provisions 

Provisions  may  have  been  overtaken  by  events  and  the  text  should  reflect  the  current  legal 
situation. Such provisions must therefore be brought up to date. 

Article 7(1)(a) defines importation of goods as the entry into the Community of goods which do not 
fulfil  the  conditions  laid  down  in  Articles 9  and  10  of  the  EEC  Treaty  or,  if  covered  by  the  ECSC 
Treaty, that are not in free circulation. The reference to the ECSC Treaty has been deleted since it no 
longer exists (see Article 31 of the recast text). 

4.4.4.2.  Maintenance of the status quo  

Leaving the text unchanged is not necessarily  an option. Some  changes are indispensable if 
the status quo is to be maintained and substantive changes avoided.  

Pursuant  to  Article 17(6)  of  the  Sixth  Directive,  common  rules  are  to  be  agreed  providing  for 
restrictions on entitlement to deduction. No such rules have yet been adopted. Pending their adoption, 
Member States may retain all the exclusions that were provided for under their national laws when the 
Sixth  Directive  came  into  force,  that  is  to  say,  on  1 January  1978.  In  order  to  make  sure  that  that 
option  is  not  widened,  the  existing  reference  must  be  replaced  with  the  exact  date  of  the  entry  into 
force. Since, for most Member States, the cut–off date was postponed by one year, the most rational 
solution  has  been  to  refer  to  1 January  1979.  Since  that  provision  applies  also  to  Member  States 

21 

 
 
  
 
acceding to the Community after that date, it is specified that, in those cases, the cut-off date is the day 
of their accession (see Article 170 of the recast text). 

In  order  to  facilitate  the  changeover  to  the  Sixth  Directive,  Article 28(3)  allows  the  then  Member 
States,  as  a  transitional  measure,  to  continue  to  avail  themselves  of  certain  derogations.  The 
derogations  listed  in  Annexes E  and  F  are  not  open  to  Member  States  which  acceded  to  the 
Community  later.  Those  Member  States  need  to  have  obtained  similar  derogations  at  the  time  of 
accession.  Any  such  derogations  are  integrated  in  the  recast  text  alongside  the  derogations  allowed 
under the Sixth Directive. At the same time, the necessary distinction is made between options open 
only to Member States which belonged to the Community on 1 January 1978 (see Articles 363 to 367 
of the recast text) and other provisions (see Articles 368 to 383 of the recast text).  

4.4.5.  Revision of the various language versions 

In order to prevent substantive changes, it is necessary to exercise caution when revising the 
text.  

In the case of certain language versions drafted for the accession of new Member States, the 
quality  is  not  always  satisfactory.  The  recast  exercise  offers  an  opportunity  to  perform  a 
thorough check of the terminology used and to make any rectification necessary. 

This  mainly  affects  the  Swedish  and  Finnish  versions  in  which  the  terminology  has  been  revised. 
Changes have also been made to the Portuguese and Spanish versions. Those changes serve to bring 
the quality of those versions into line with the other language versions, without affecting the meaning 
of the text. 

Clearly,  with  a  text  dating  back  to  1977,  the  use  of  language  may  have  changed  in  various 
ways. The recast text must take account of any such changes.  

Recent reforms have introduced changes in the spelling of German. Those changes are reflected in the 
German version of the recast text. 

Some  of  the  terms  used  in  the  Danish  version  are  out  of  date.  In  an  attempt  to  modernise  the  text, 
more contemporary terms are used. This has meant, for example, that “goder” has been replaced by 
“varer” and “tjenesteydelser” by “ydelser”. Those are not changes which in any way affect the content 
of the text. 

5. 

CHANGES AFFECTING THE SUBSTANCE 

The majority of changes made to the text are not substantive. However, a handful of changes 
inherent to the recasting exercise slightly affect the substantive content of the text. 

Article 33(2)  of  the  Sixth  Directive  defines  products  subject  to  excise  duty.  That  definition  covers 
mineral  oils,  alcohol  and  alcoholic  beverages,  and  manufactured  tobacco.  In  order  to  make  the 
definition  dynamic,  the  wording  has  been  changed  so  that  it  covers  products  subject  to  harmonised 
excise duties (see Article 2(1) of the recast text). Those are excise products which are subject to excise 
duty but governed by Community legislation, which means that any future amendment introduced in 
the field of excise duties will be reflected in the VAT legislation. That is important if the parallelism 
between the VAT rules and rules governing excise duty is to be maintained. 

The  invoicing  rules  cover  various  aspects  concerning  the  transmission  and  storage  of  invoices  by 
electronic means. In the first subparagraph of Article 22(3)(e) in the version set out in Article 28h of 
the Sixth Directive, a definition is given of what is meant by electronic means. That definition is based 
on those laid down in Directive 98/48/EC of the European Parliament and of the Council of 20 July 
1998, which amended Directive 98/34/EC laying down a procedure for the provision of information in 
the field of technical standards and regulations. The positioning of that definition at the beginning of 
the new text, in view of the fact that it is a definition of general application which is going to apply 
throughout  the  Directive,  is  consistent  with  the  way  in  which  Community  legislation  ought  to  be 

22 

 
 
  
 
structured (see point (2) of Article 2 of the recast text). As a consequence, the definition applies also 
in  the  context  of  other  provisions  of  the  Directive,  notably  those  concerning  services  supplied  by 
electronic means. Even though this may be regarded as a substantive change, it is difficult to imagine 
that  the  term  in  question  could  be  held  to  have  a  meaning  other  than  that  ascribed  by  Community 
legislation. 

When the supply of goods is carried out on board a means of transport, the place of supply is, under 
Article 8(1)(c)  of  the Sixth Directive,  the place  of  departure of  the  transport.  There are  no  common 
rules on the place of taxation of goods supplied for consumption on board. The Commission was to 
present a report by 30 June 1993, but no such report has been made. Meanwhile, Member States may 
exempt or continue to exempt such supplies, but only until a certain date. Even though it is linked to 
the forthcoming adoption of common rules, that provision cannot, at the moment, be extended beyond 
the date given. In the absence of a Commission proposal, however, that provision is still being applied 
by Member States. In order to remedy that situation, it is proposed to leave that option open until the 
adoption of the new legislation (see Article 38(3) of the recast text). 

the  supply,  by  a 

taxable  person  established  outside 

In  respect  of 
the  Community,  of 
telecommunications  services  to  a  non–taxable  person  established  within  the  Community,  Member 
States  are  to  apply,  pursuant  to  Article 9(4)  of  the  Sixth  Directive,  the  criterion  of  actual  use  or 
enjoyment.  That  provision  has  been 
replaced  by  a  version  covering  both 
temporarily 
telecommunications  services  and  radio  and  television  broadcasting  services.  As  a  result  of  the  new 
version, the notions of non–established supplier and established non–taxable person have been fleshed 
out in greater detail. A return to the original provision would see that degree of precision lost, even if, 
according to Member States, that is not the intention. To rectify the situation, the provision has been 
adapted accordingly (see Article 59 of the recast text). 

Under Article 13(B)(e) of the Sixth Directive, Member States are to exempt the supply at face value of 
postage  stamps  valid  for  postage  within  the  territory  of  the  country.  To  be  in  line  with  Community 
law,  stamps  valid  for  postage  in  another  Member  State  should  also  be  exempt.  Accordingly,  no 
specification  is  made  as  to  the  Member  State  in  which  the  stamps  are  valid  for  postage  (see 
Article 132(1)(h)  of  the  recast  text).  While  that  is  indeed  a  change,  it  would  only  entail  substantive 
changes once stamps are sold across borders.  

The final importation of goods qualifying for exemption from customs duties, other than as provided 
for in the Common Customs Tariff, is exempt pursuant to the first subparagraph of Article 14(1)(d) of 
the Sixth Directive. It is also laid down that Member States may decide not to grant that exemption if 
it is likely to have a serious effect on conditions of competition. However, implementing acts, such as 
Directive 83/181/EEC, have subsequently been adopted which delimit the scope of the exemption and 
in  consequence  that  option  may  no  longer  be  invoked  by  Member  States.  It  has  therefore  been 
removed (see Article 140(b) of the recast text).  

When converting the amounts of the transitional arrangements into national currency, Member States 
are  to  use,  pursuant  to  Article 28m  of  the  Sixth  Directive,  the  rate  of  exchange  as  at  16 December 
1991. That provision is relevant only for Member States outside the euro zone. In order to place all 
Member  States  on  the  same  footing,  the  date  of  conversion  has  been  adapted  to  reflect  the  date  of 
changeover to the euro. That date does not apply in the case of the new Member States. For practical 
purposes,  the  date  fixed  by  the  Act  of  Accession  should  continue  to  apply  (see  Article 392  of  the 
recast text). 

Pursuant to Article 34 of the Sixth Directive, the Commission, after consulting the Member States, is 
to send a report to the Council every two years on the application of the common VAT system. That 
report is to be transmitted by the Council to the European Parliament. However, that obligation proved 
untenable because of the arduous timetable set. In the recast text, reports are to be made every four 
years,  on  the  basis  of  information  gathered  from  the  Member  States.  Similar  provisions  are  to  be 
found in other Community acts (see Article 398 of the recast text). 

23 

 
 
  
 
2004/0079 (CNS) 

Proposal for a 

COUNCIL DIRECTIVE 

of […] 

on the common system of value added tax 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Article 93 
thereof, 

Having regard to the proposal from the Commission28, 

Having regard to the opinion of the European Parliament29, 

Having regard to the opinion of the European Economic and Social Committee30, 

Having regard to the opinion of the Committee of the Regions31, 

Whereas: 

(1) 

(2) 

28 
29 
30 
31 
32 
33 

Council  Directive 77/388/EEC  of  17 May  1977  on 
the 
harmonisation of the laws of the Member States relating to turnover 
taxes  –  Common  system  of  value  added  tax:  uniform  basis  of 
assessment32  has  undergone  substantial  amendment  on  several 
occasions.  In  the  interests  of  clarity  and  rationality,  that  Directive 
should  be  recast,  with  the  introduction  only  of  the  substantive 
amendments essential for that purpose. 

The recast text should incorporate all provisions still applicable of 
the 
Council  Directive 67/227/EEC  of  11 April  1967  on 
harmonisation of legislation of Member States concerning turnover 
taxes33. That Directive should therefore be repealed. 

OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61). 
OJ P 71, 14.4.1967, p. 1301, as last amended by Directive 77/388/EEC (OJ L 145, 13.6.1977, p. 1). 

24 

 
 
  
 
 
 
                                                 
Whereas  the  main  objective  of  the  Treaty  is  to  establish,  within  the 
framework of an economic union, a common market within which there is 
healthy  competition  and  whose  characteristics  are  similar  to  those  of  a 
domestic market; 

First recital 
(67/227/EEC) 

Obsolete 

(3)  Whereas  the  The  attainment  of  this  the  objective  of  establishing  a 
common  market  whose  characteristics  are  similar  to  those  of  a 
domestic  market  presupposes  the  prior  application  in  Member 
States of legislation concerning on turnover taxes such as will that 
does  not  distort  conditions  of  competition  or  hinder  the  free 
movement of goods and services within the common market;. 

Second recital 
(67/227/EEC) 

Adapted 

(4)  Whereas  the  legislation  at  present  in  force  does  not  meet  these 
requirements; whereas it It is therefore in the interest interests of the 
commom  common  market  to  achieve  such  harmonisation  of 
legislation  concerning  on  turnover  taxes  by  means  of  a  system  of 
value  added  tax  (VAT),  such  as  will  eliminate,  as  far  as  possible, 
factors  which  may  distort  conditions  of  competition,  whether  at 
national or Community level, and make it possible subsequently to 
achieve the aim of abolishing the imposition of tax on importation 
and  the  remission  of  tax  on  exportation  in  trade  between  Member 
States;. 

Third recital 
(67/227/EEC) 

Adapted 

Whereas,  in  the  light  of  the  studies  made,  it  has  become  clear  that  such 
harmonisation must result in the abolition of cumulative multi–stage taxes 
and  in  the  adoption  by  all  Member  States  of  a  common  system  of  value 
added tax; 

Fourth recital 
(67/227/EEC) 

Obsolete 

(5)  Whereas a A VAT system of value added tax achieves the highest 
degree  of  simplicity  and  of  neutrality  when  the  tax  is  levied  in  as 
general a manner as possible and when its scope covers all stages of 
production and distribution and, as well as the provision supply of 
services;  whereas  it.  It  is  therefore  in  the  interest  interests  of  the 
common market and of Member States to adopt a common system 
which shall also apply applies to the retail trade;. 

Fifth and sixth 
recitals 
(67/227/EEC) 

Adapted 

Whereas, however, the application of that tax to retail trade might in some 
Member  States  meet  with  practical  and  political  difficulties;  whereas, 
therefore, Member States should be permitted, subject to prior consultation, 
to apply the commom system only up to and including the wholesale trade 
stage,  and  to  apply,  as  appropriate,  a  separate  complementary  tax  at  the 
retail trade stage, or at the preceding stage; 

(6)  Whereas  it  It  is  necessary  to  proceed  by  stages,  since  the 
harmonisation of turnover taxes will lead leads in Member States to 
substantial  alterations  in  tax  structure  and  will  have  appreciable 
consequences in the budgetary, economic and social fields;. 

Seventh recital 
(67/227/EEC) 

Adapted 

25 

 
 
  
 
 
Eighth recital 
(67/227/EEC) 

Adapted 

(7)  Whereas the replacement of the cumulative multistage tax systems 
in  force  in  the  majority  of  Member  States  by  the  The  common 
system  of  value  added  tax  VAT  is  bound,  even  if  the  rates  and 
exemptions are not fully harmonised at the same time, to result in 
neutrality in competition, in that within each country Member State 
similar goods and services bear the same tax burden, whatever the 
length  of  the  production  and  distribution  chain,  and  that  in 
international trade the amount of the tax burden borne by goods is 
known so that an exact equalisation of that amount may be ensured; 
whereas therefore, provision should be made, in the first stage, for 
adoption  by  all  Member  States  of  the  common  system  of  value 
added  tax,  without  an  accompanying  harmonisation  of  rates  and 
exemptions;. 

Whereas it is not possible to foresee at present how and within what period 
the harmonisation of turnover taxes can achieve the aim of abolishing the 
imposition of tax on importation and the remission of tax on exportation in 
trade  between  Member  States;  whereas  it  is  therefore  preferable  that  the 
second stage and the measures to be taken in respect of that stage should be 
determined later on the basis of proposals made by the Commission to the 
Council; 

Ninth recital 
(67/227/EEC) 

Obsolete 

Whereas  all  Member  States  have  adopted  a  system  of  value  added  tax  in 
accordance with the first  and second Council Directives of 11 April 1967 
on the harmonization of the laws of the Member States realting to turnover 
taxes; 

First recital 
(77/388/EEC) 

Obsolete 

Whereas  Article 1  of  the  Sixth  Council  Directive 77/388/EEC  of  17 May 
1977  on  the  harmonization  of  the  laws  of  the  Member  States  relating  to 
turnover  taxes  –  Common  system  of  value  added  tax:  uniform  basis  of 
assessment  lays  down  1 January  1978  as  the  latest  date  for  the 
implementation of its provisions in Member States; 

First recital 
(78/583/EEC) 

Obsolete 

Whereas  Directive 77/388/EEC  lays  down  common  provisions  for  all 
fields covered by value added tax; whereas, in many cases, it is incumbent 
upon  the  Member  States  to  determine  the  conditions  under  which  these 
provisions  shall  apply;  whereas,  since  the  scope  of  Directive 77/388/EEC 
is  so  wide  as  to  encompass  a  very  large  number  of  national  regulations, 
several  Member  States  have  been  unable  to  carry  out  the  necessary 
adaptions  in  time  to  comply  with  Directive 77/388/EEC;  whereas  these 
Member States have thus been unable to complete the legislative procedure 
necessary to adapt their legislation on value added tax within the time limit 
laid down; 

Second recital 
(78/583/EEC) 

Obsolete 

26 

 
 
  
 
Whereas the Member States concerned have requested an extension of the 
time limit for the entry into force of Directive 77/388/EEC; whereas in this 
context an extension for a maximum of 12 months should be sufficient, 

Third recital 
(78/583/EEC) 

Obsolete 

Second recital 
(77/388/EEC) 

(8)  Whereas the Pursuant to Council Decision 2000/597/EC, Euratom, 
of  21 April  1970  29 September  2000  on  the  replacement  of 
financial  contributions  from  Member  States  by  the  system  of  the 
Communities’  own  resources  provides  that34,  the  budget  of  the 
European Communities shall is to be financed, irrespective of other 
revenue,  be  financed  entirely  from 
the  Communities’  own 
resources;  whereas  these.  Those  resources  are  to  include  those 
accruing  from  value  added  tax  VAT  and  obtained  by  applying 
through  the  application  of  a  common  rate  of  tax  on  to  a  basis  of 
assessment  determined  in  a  uniform  manner  according  to  and  in 
accordance with Community rules;. 

Whereas  further  progress  should  be  made  in  the  effective  removal  of 
restrictions  on  the  movement  of  persons,  goods,  services  and  capital  and 
the integration of national economies; 

Third recital 
(77/388/EEC) 

Whereas  account  should  be  taken  of  the  objective  of  abolishing  the 
imposition  of  tax  on  the  importation  and  the  remission  of  tax  on 
exportation in trade between Member States; whereas it should be ensured 
that the common system of turnover taxes is non–discriminatory as regards 
the origin of goods and services, so that a common market permitting fair 
competition  and  resembling  a  real  internal  market  may  ultimately  be 
achieved; 

Obsolete 

Fourth recital 
(77/388/EEC) 

Obsolete 

Whereas  Article 8a  of  the  Treaty  defines  the  internal  market  as  an  area 
without  internal  frontiers  in  which  the  free  movement  of  goods,  persons, 
services  and  capital  is  ensured  in  accordance  with  the  provisions  of  the 
Treaty; 

First recital 
(91/680/EEC) 

Obsolete 

Whereas the completion of the internal market requires the elimination of 
fiscal frontiers between Member States and that to that end the imposition 
of  tax  on  imports  and  the  remission  of  tax  on  exports  in  trade  between 
Member States be definitively abolished; 

Second recital 
(91/680/EEC) 

Obsolete 

Whereas  fiscal  controls  at  internal  frontiers  will  be  definitively  abolished 
as from 1 January 1993 for all transactions between Member States; 

Third recital 
(91/680/EEC) 

Obsolete 

34 

OJ L 253, 7.10.2000, p. 42. 

27 

 
 
  
 
                                                 
Whereas  the  imposition  of  tax  on  imports  and  the  remission  of  tax  on 
exports must therefore apply only to transactions with territories excluded 
from the scope of the common system of value added tax; 

(9)  Whereas  during  the  For  a  transitional  period,  intra–Community 
transactions  carried  out  by  taxable  persons  other  than  exempt 
taxable  persons  should  be  taxed  in  the  Member  States  State  of 
destination,  at  those  Member  States’  in  accordance  with  the  rates 
and  under  their  conditions  and  conditions  set  by  that  Member 
State;. 

(10)  Whereas  intra–Community  It  is  also  appropriate  that,  during  that 
transitional  period,  intra–Community  acquisitions  of  a  certain 
value,  made  by  exempt  persons  or  by  non–taxable  legal  persons 
and,  certain  intra–Community  distance  selling  and  supplies  the 
supply  of  new  means  of  transport  to  individuals  or  to  exempt  or 
non–taxable  bodies  should  also  be  taxed,  during  the  transitional 
period, in the Member States State of destination, at those Member 
States’  in  accordance  with  the  rates  and  under  their  conditions  set 
by that Member State,  in so  far as  such transactions would, in the 
absence  of  special  provisions,  be  likely  to  cause  significant 
distortions distortion of competition between Member States;. 

Fourth recital 
(91/680/EEC) 

Obsolete 

Tenth recital 
(91/680/EEC) 

Adapted 

Eleventh recital 
(91/680/EEC) 

Adapted 

Whereas  the  third  subparagraph  of  Article 227(2)  of  the  Treaty  requires 
that the institutions of the Community should, within the framework of the 
procedures  provided  for  in  the  Treaty,  take  care  that  the  economic  and 
social development of the French overseas departments is possible; 

First recital 
(80/368/EEC) 

Obsolete 

Whereas,  in  accordance  with  the  judgment  handed  down  by  the  Court  of 
Justice  on  10 October  1978  in  Case  148/77,  the  Treaty  and  secondary 
legislation  apply  in  the  French  overseas  departments  unless  a  decision  is 
taken by the Community institutions adopting measures particularly suited 
to the economic and social conditions of those departments; 

Second recital 
(80/368/EEC) 

Obsolete 

(11)  Whereas,  for  For  reasons  connected  with  their  geographic, 
economic  and  social  situation,  the  French  overseas  departments 
certain territories should be excluded from the scope of the common 
system  of  value  added  tax  as  established  by  Council  this 
Directive 77/388/EEC;. 

Third recital 
(80/368/EEC) 

Adapted 

Whereas implementation of this Directive does not involve any amendment 
of the laws of the Member States, 

Fourth recital 
(80/368/EEC) 

Obsolete 

28 

 
 
  
 
Whereas,  however,  in  view  of  the  conventions  and  treaties  applicable  to 
them, transactions originating in or intended for the Principality of Monaco 
and  the  Isle  of  Man  must  be  treated  as  transactions  originating  in  or 
intended for the French Republic and the United Kingdom of Great Britain 
and Northern Ireland respectively; 

Fifth recital 
(91/680/EEC) 

Obsolete 

Whereas Article 3 of Council Directive 91/680/EEC of 16 December 1991 
supplementing  the  common  system  of  valued  added  tax  and  amending 
Directive 77/388/EEC  with  a  view  to  the  abolition  of  fiscal  frontiers  sets 
1 January 1993 as the date for the entry into force of these provisions in all 
the Member States; 

First recital 
(92/111/EEC) 

Obsolete 

Whereas  in  order  to  facilitate  the  application  of  these  provisions  and  to 
introduce  the  simplifications  needed,  it  is  necessary  to  supplement  the 
common system of value added tax, as applicable on 1 January 1993, so as 
to  clarify  how  the  tax  shall  apply  to  certain  operations  carried  out  with 
third territories and certain operations carried out inside the Community, as 
well to define the transitional measures between the provisions in force on 
31 December 1992 and those which will enter into force as from 1 January 
1993; 

Second recital 
(92/111/EEC) 

Obsolete 

Whereas  in  order  to  guarantee  the  neutrality  of  the  common  system  of 
turnover  tax  in  respect  of  the  origin  of  goods,  the  concept  of  a  third 
territory and the definition of an import must be supplemented; 

Third recital 
(92/111/EEC) 

(12)  Whereas, In order to enhance the non–discriminatory nature of the 
tax, the term ‘taxable person’ must be clarified to enable defined in 
such a way that the Member States are able to extend use it to cover 
persons who occasionally carry out certain transactions;. 

Whereas  the  qualification  of  certain  works  on  movable  property  as  work 
carried out under a contract to make up work is a source of difficulty and 
should be eliminated; 

(13)  Whereas  the  The  term  ‘taxable  transaction’  has  led  may  lead  to 
difficulties,  in  particular  as  regards  transactions  treated  as  taxable 
transactions;  whereas  these.  Those  concepts  must  therefore  be 
clarified;. 

Obsolete 

Fifth recital 
(77/388/EEC) 

Adapted 

Ninth recital 
(95/7/EC) 

Obsolete 

Sixth recital 
(77/388/EEC) 

Adapted 

Whereas  the  abolition  as  from  1 January  1993  of  tax  on  imports  and  tax 
relief on exports for trade between the Member States makes it necessary 
to  have  transitional  measures  in  order  to  ensure  the  neutrality  of  the 
common  system  of  valued  added  tax  and  to  avoid  situations  of  double–
taxation or non–taxation; 

Twelfth recital 
(92/111/EEC) 

Obsolete 

29 

 
 
  
 
Whereas it is therefore necessary to lay down special provisions for cases 
where  a  Community  procedure,  started  before  1 January  1993  for  the 
purposes of a supply effected before that date by a taxable person acting as 
such  in  respect  of  goods  dispatched  or  transported  to  another  Member 
State, is not completed until after 31 December 1992; 

Thirteenth recital 
(92/111/EEC) 

Obsolete 

Whereas  such  provisions  should  also  apply  to  taxable  operations  carried 
out  before  1 January  1993  to  which  particular  exemptions  were  applied 
which as a result delayed the taxable event; 

Fourteenth recital 
(92/111/EEC) 

Whereas  it  is  also  necessary  to  lay  down  special  measures  for  means  of 
transport  which,  not  having  been  acquired  or  imported  subject  to  the 
general domestic tax conditions of a Member State, have benefited, by the 
application of  national measures,  from  an  exemption  from  tax  because of 
their temporary import from another Member State; 

Whereas  the  application  of  these  transitional  measures,  both  in  relation 
trade  between  the  Member  States  and  to  operations  with  third  territories, 
presupposes  supplementing  the  definition  of  the  operations  to  be  made 
subject  to  taxation  as  from  1 January  1993  and  the  clarification  for  such 
cases  of  the  concepts  of  the  place  of  taxation,  the  taxable  event  and  the 
chargeability of the tax; 

Obsolete 

Fifteenth recital 
(92/111/EEC) 

Obsolete 

Sixteenth recital 
(92/111/EEC) 

Obsolete 

Whereas,  subject  to  the  special  provisions  set  out  in  Chapter IX  of 
Annex XV to the Act of Accession, the common system of value added tax 
is  to  apply  to  the  new  Member  States  as  from  the  date  on  which  the 
Accession Treaty enters into force; 

First recital 
(94/76/EEC) 

Obsolete 

Whereas, as a result of the abolition on that date of the imposition of tax on 
importation  and  remission  of  tax  on  exportation  in  trade  between  the 
Community  as  constituted  at  present  and  the  new  Member  States,  and 
between  the  new  Member  States  themselves,  transitional  measures  are 
necessary to safeguard the neutrality of the common system of value added 
tax and prevent situations of double taxation or non–taxation; 

Second recital 
(94/76/EEC) 

Obsolete 

Whereas such measures must, in this respect, meet concerns akin to those 
that  led  to  the  measures  adopted  on  completion  of  the  internal  market  on 
1 January 1993, and in particular the provisions of Article 28n of Council 
Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of 
the Member States relating to turn–over taxes – Common system of value 
added tax: uniform basis of assessment; 

Third recital 
(94/76/EEC) 

Obsolete 

30 

 
 
  
 
Whereas,  in  the  customs  sphere,  goods  will  be  deemed  to  be  in  free 
circulation in the enlarged Community where it is shown that they were in 
free  circulation  in  the  current  Community  or  in  one  of  the  new  Member 
States at the time of accession; whereas conclusions should be drawn from 
this,  particularly 
(3)  and  Article 10(3)  of 
Directive 77/388/EEC; 

for  Article 7(1)  and 

Fourth recital 
(94/76/EEC) 

Obsolete 

Whereas  it  is  necessary  in  particular  to  cover  situations  in  which  goods 
have  been  placed,  prior  to  accession,  under  one  of  the  arrangements 
referred  to  in  Article 16(1)(B)(a)  to  (d),  under  a  temporary  admission 
procedure  with  full  exemption  from  import  duties  or  under  a  similar 
procedure in the new Member States; 

Fifth recital 
(94/76/EEC) 

Obsolete 

Whereas  it  is  also  necessary  to  lay  down  specific  arrangements  for  cases 
where  a  special  procedure  (export  or  transit),  initiated  prior  to  the  entry 
into force of the Accession Treaty in the framework of trade between the 
current  Community  and  the  new  Member  States  and  between  those 
Member States for the purposes of a supply effected prior to that date by a 
taxable  person  acting  as  such,  is  not  terminated  until  after  the  date  of 
accession, 

Sixth recital 
(94/76/EEC) 

Obsolete 

(14)  Whereas, with With a view to facilitating intra–Community trade in 
the  field  of  work  on  tangible  movable  tangible  property,  it  is 
appropriate to establish the tax arrangements applicable for these to 
such transactions should be modified when they are carried out for 
a  person  customer  who  is  identified  for  value  added  tax  VAT 
purposes  in  a  Member  State  other  than  that  of  their  physical 
execution in which the transaction is physically carried out;. 

Tenth recital 
(95/7/EC) 

Adapted 

(15)  Whereas, by treating a A transport operation within a Member State 
should  be  treated  as  an  the  intra–Community  goods–transport 
operation  of  goods  where  it  is  directly  linked  to  a  transport 
operation carried out between Member States, it is possible in order 
to  simplify  not  only  the  principles  and  arrangements  for  taxing 
those  domestic  transport  services  but  also  the  rules  applicable  to 
ancillary  services  and  to  services  supplied  by  intermediaries 
involved who take part in the supply of these the various services;. 

Eighth recital 
(95/7/EC) 

Adapted 

31 

 
 
  
 
(16)  Whereas  the  determination  Determination  of  the  place  where 
taxable transactions are effected has been the subject of carried out 
may engender conflicts concerning jurisdiction as between Member 
States,  in  particular  as  regards  supplies  the  supply  of  goods  for 
assembly orand the supply of services; whereas although. Although 
the place where a supply of services is effected carried out should in 
principle be defined fixed as the place where the person supplying 
the services supplier has his principal place of business, that place it 
should  be  defined  as  being  in  the  country  Member  State  of  the 
person to whom the services are supplied, customer, in particular in 
the case of certain services supplied between taxable persons where 
the cost of the services is included in the price of the goods;. 

Seventh recital 
(77/388/EEC) 

Adapted 

(17)  Whereas  it  It  is  necessary  to  clarify  the  definition  of  the  place  of 
taxation  of  certain  operations  transactions  carried  out  on  board 
ships, aircraft or trains transporting passengers inside in the course 
of passenger transport within the Community;. 

Sixth recital 
(92/111/EEC) 

Adapted 

(18) 

Increasing  liberalisation  of  the  gas  and  electricity  sector,  aimed  at 
completing  the  internal  market  for  electricity  and  natural  gas,  has 
revealed a need to review the current VAT rules on governing the 
place  of  supply  of  those  goods,  set  out  in  the  Sixth  Council 
Directive 77/388/EEC of 17 May 1977 on the harmonisation of the 
laws  of  the  Member  States  relating  to  turnover  taxes  –  Common 
system of value added tax: uniform basis of assessment, in order to 
modernise and simplify the operation of the VAT system within the 
context of the internal market, a strategy to which the Commission 
is committed. 

First recital 
(2003/92/EC) 

Adapted 

(19)  Electricity  and  gas  are  treated  as  goods  for  VAT  purposes,  and, 
accordingly, the place of their supply with respect to in the case of 
cross–border transactions has to must be determined in accordance 
with  Article 8  of  this  Directive 77/388/EEC.  However,  since 
electricity and gas are difficult to track physically, it is particularly 
difficult to determine the place of supply under the current rules. 

Second recital  
(2003/92/EC) 

Adapted 

(20) 

In  order to attain a real genuine internal market for electricity and 
gas  without  VAT  obstacles,  the  place  of  supply  in  respect  of  the 
supply of gas through the natural gas distribution system and, or of 
electricity,  before  the  goods  reach  the  final  stage  of  consumption, 
should  be  determined  to  be  the  place  where  the  customer  has 
established his business. 

Third recital 
(2003/92/EC) 

Adapted 

32 

 
 
  
 
(21)  The supply of electricity and gas in at the final stage, that is to say, 
from traders and distributors to the final consumer, should be taxed 
at the place where the customer has effective use and consumption 
of  actually  uses  and  consumes  the  goods,  in  order  to  ensure  that 
taxation  takes  place  in  the  country  where  Member  State  of  actual 
consumption takes place. This. That is normally the place where the 
meter of the customer is located. 

Fourth recital 
(2003/92/EC) 

Adapted 

Whereas,  pursuant  to  Article 4(2)  of  the  aforementioned  Directive,  the 
hiring  out  of  movable  tangible  property  may  constitute  an  economic 
activity subject to value added tax; 

First recital 
(84/386/EEC) 

Obsolete 

Second and third 
recitals 
(84/386/EEC) 

Adapted 

(22)  Whereas application of Article 9(1) of the aforementioned Directive 
to  In  the  case  of  the  hiring  out  of  tangible  movable  tangible 
property, application of the general rule that supplies of services are 
taxed in the Member State in which the supplier is established may 
lead to substantial distortions distortion of competition where if the 
lessor and the lessee are established in different Member States and 
the rates of taxation in those States differ;. It is therefore necessary 
to establish that the place of supply of a service is the place where 
the  customer  has  established  his  business  or  has  a  fixed 
establishment  for  which  the  service  has  been  supplied  or,  in  the 
absence  thereof,  the  place  where  he  has  his  permanent  address  or 
usually resides. 

Whereas it is therefore necessary to establish that the place where a service 
is supplied is the place where the customer has established his business or 
has a fixed establishment for which the service has been supplied or, in the 
absence  thereof,  the  place  where  he  has  his  permanent  address  or  usually 
resides; 

(23)  Whereas,  however,  However,  as  regards  the  hiring  out  of  forms 
means of transport, Article 9(1) should it is appropriate, for reasons 
of control, be to apply strictly applied, the general rule, and thus to 
regard  the  place  where  the  supplier  has  established  his  business 
being treated as the place of supply of such services,. 

Fourth recital 
(84/386/EEC) 

Adapted 

Article 14 of the Treaty defines the internal market as comprising an area 
without  internal  frontiers  in  which  the  free  movement  of  goods,  persons, 
services  and  capital  is  ensured  in  accordance  with  the  provisions  of  the 
Treaty; 

First recital 
(1999/59/EC) 

Obsolete 

33 

 
 
  
 
 
Fifth recital 
(2003/92/EC) 

Adapted 

Second recital 
(1999/59/EC) 

Adapted 

Third recital 
(1999/59/EC) 

Obsolete 

Fourth recital 
(1999/59/EC) 

Obsolete 

Fifth recital 
(1999/59/EC) 

Adapted 

Sixth recital 
(1999/59/EC) 

Adapted 

(24)  Electricity  and  gas  are  supplied  through  distribution  networks,  to 
which  network  operators  provide  access.  In  order  to  avoid  double 
taxation  or  non–taxation,  it  is  necessary  to  harmonise  the  rules 
governing  the  place  of  supply  in  respect  of  the  transmission  and 
transportation  services.  Access  to  and  use  of  the  distribution 
systems and the provision of other services directly linked to these 
those  services  should  therefore  be  added  to  the  list  of  specific 
instances 
of 
Directive 77/388/EEC exceptions in this Directive. 

in  Article 9, 

paragraph 2(e) 

out 

set 

(25) 

the  rules  currently  applicable  to  VAT  on  telecommunications 
services  under  Article 9  of 
the  Sixth  Council  Directive 
(77/388/EEC) of 17 May 1977 on the harmonisation of the laws of 
the Member States relating to turnover taxes – Common system of 
value  added  tax:  uniform  basis  of  assessment  are  inadequate  for 
taxing  all  such  All  telecommunications  services  consumed  within 
the  Community  and  for  preventing  distortions  should  be  taxed  to 
prevent distortion of competition in this area that field;.  

in  the  interests  of  the  proper  functioning  of  the  internal  market,  such 
distortions should be eliminated and new harmonised rules introduced for 
this type of activity; 

action  should  be  taken  to  ensure,  in  particular,  that  telecommunications 
services used by customers established in the Community are taxed in the 
Community; 

(26) 

(27) 

to this To that end, telecommunications services supplied to taxable 
persons  established  in  the  Community  or  to  recipients  customers 
established  in  third  countries  should,  in  principle,  be  taxed  at  the 
place  of  where  the  recipient  of  customer  for  the  services  is 
established;. 

in  In  order  to  ensure  uniform  taxation  of  telecommunications 
services which are supplied by taxable persons established in third 
territories  or  third  countries  to  non–taxable  persons  established  in 
the  Community  and  which  are  effectively  used  or  enjoyed  in  the 
Community,  Member  States  should  make  use  of  the  provisions  of 
Article 9(3)(b)  of  Directive 77/388/EEC  on  changing  must  change 
the place of supply; whereas, however, Article 9(3) of that Directive 
may  remain  applicable  within  the  Community  except  where 
corresponding  telecommunications  services  are  supplied  to  other 
recipients customers in the Community;. 

34 

 
 
  
 
(28) 

for the purpose of establishing In order to establish a special rule for 
determining  the  place  of  supply  of  telecommunications  services, 
such it is necessary to define those services need to be defined; such 
definition  should  draw,  drawing  on  definitions  already  adopted  at 
international  Community 
include  and  covering 
international  telephone  call  routing  and  termination  services  and 
access to global information networks;. 

level,  which 

Seventh recital 
(1999/59/EC) 

Adapted 

The rules currently applicable to VAT on radio and television broadcasting 
services and on electronically supplied services, under Article 9 of the sixth 
Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the 
laws of the Member States relating to turnover taxes – Common system of 
value  added  tax:  uniform  basis  of  assessment,  are  inadequate  for  taxing 
such  services  consumed  within  the  Community  and  for  preventing 
distortions of competition in this area. 

First recital 
(2002/38/EC) 

Obsolete 

(29) 

In  the  interests  of  the  proper  functioning  of  the  internal  market, 
such  distortions  should  be  eliminated  and  new  harmonised  rules 
introduced for this type of activity. Action should must be taken to 
ensure,  in  particular,  that  such  radio  and  television  broadcasting 
services  and  electronically  supplied  services,  where  effected  for 
consideration  and  consumed  by  customers  established  in  the 
Community,  are  taxed  in  the  Community  and  are  not  taxed  if 
consumed outside the Community. 

Second recital 
(2002/38/EC) 

Adapted 

(30)  To  this  that  end,  radio  and  television  broadcasting  services  and 
electronically  supplied  services  provided  from  third  territories  or 
third  countries  to  persons  established  in  the  Community,  or  from 
the  Community  to  recipients  customers  established  in  third 
territories  or  third  countries,  should  must  be  taxed  at  the  place  of 
establishment of the recipient of the services customer. 

Third recital 
(2002/38/EC) 

Adapted 

(31)  To In order define electronically supplied services, examples a non–
exhaustive  list  of  such  services  should  be  included  set  out  in  an 
annex to the Directive. 

Fourth recital 
(2002/38/EC 

(32)  Whereas the The concepts of chargeable event and of the charge to 
tax  chargeability  of  VAT  must  be  harmonized  harmonised  if  the 
introduction and any subsequent alterations of the Community rate 
common  system  of  VAT  and  of  any  subsequent  amendments 
thereto  are  to  become  operative  take  effect  at the  same  time  in  all 
Member States;. 

Adapted 

Eighth recital 
(77/388/EEC) 

Adapted 

Article 10  of  Directive 77/388/EEC  should  also  be  clarified  in  order  to 
prevent certain cases of tax avoidance in the case of continuous supplies. 

Tenth recital 
(2000/65/EC) 

Obsolete 

35 

 
 
  
 
(33)  Whereas  the  The  taxable  base  amount  must  be  harmonized 
harmonised so that the application of the Community rate VAT to 
taxable transactions leads to  comparable results in all the Member 
States;. 

Whereas  the  operation  of  the  internal  market  can  be  improved  by 
introducing  common  rules  clarifying  the  scope  of,  and  arrangements  for, 
applying  some  of  the  exemptions  provided  for  in  Articles 14(1),  15, 
point 2,  and  16(1)  of  the  Sixth  Council  Directive 77/388/EEC  of  17  May 
1977  on  the  harmonization  of  the  laws  of  the  Member  States  relating  to 
turnover  taxes  –  common  system  of  value  added  tax:  uniform  basis  of 
assessment; whereas the introduction of such common rules is provided for 
by  the  aforesaid  Directive,  and  in  particular  Articles 14(2)  and  16(3) 
thereof; 

Ninth recital 
(77/388/EEC) 

Adapted 

First recital 
(95/7/EC) 

Obsolete 

(34)  Whereas  it  It  is  appropriate  to  include  in  the  taxable  amount  on 
importation all ancillary costs arising from the transport of goods to 
any  place  of  destination  in  the  Community  since  that  place  is 
known  at  the  time  the  importation  is  carried  out;  whereas,  as  a 
result,  the  supplies  of  services  in  question  enjoy  the  exemptions 
provided for in Article 14(1)(i) of Directive 77/388/EEC;. 

Third recital 
(95/7/EC) 

Adapted 

Whereas completing the internal market, which is one of the fundamental 
objectives of the Community, requires as a first step that fiscal controls at 
the frontiers be abolished; 

First and second 
recitals 
(92/77/EEC) 

Adapted 

First recital 
(1999/49/EC) 

Adapted 

(35)  Whereas,  if  If  distortions  are  to  be  avoided,  such  the  abolition 
implies in the case of value added tax of fiscal controls at frontiers 
entails,  not  only  a  uniform  tax  base  basis  of  assessment,  but  also 
sufficient alignment as between Member States of a number of rates 
and  rate  levels  which  are  sufficiently  close  as  between  Member 
States;  whereas 
amend 
it 
Directive 77/388/EEC;. 

necessary 

therefore 

to 

is 

(36)  Whereas Article 12(3)(a) of sixth Council Directive 77/388/EEC of 
17 May  1977  on  the  harmonisation  of  the  laws  of  the  Member 
States relating to turnover taxes – Common system of value added 
tax: uniform basis of assessment, lays down that the Council shall 
decide  on  the  level  of  the  standard  rate  to  be  applied  after 
31 December  1998;  whereas  the  The  standard  rate  of  value  added 
tax  VAT  is  fixed  by  each  Member  State,  within  the  limits  set  at 
Community level, as a percentage of the taxable amount and is the 
same  for  the  supply  of  goods  and  for  the  supply  of  services; 
whereas  from  1 January  1993  until  31 December  1998,  this 
percentage may not be less than 15%;. 

36 

 
 
  
 
 
Whereas  experience  has  shown  that  the  standard  rate  of  value  added  tax 
currently  in  force  in  the  various  Member  States,  combined  with  the 
mechanism  of  the  transitional  system,  have  ensured  that  this  transitional 
system  has 
therefore 
appropriate, with regard to the standard rate, to maintain the current level 
of the minimum rate for a further period of time; 

functioned  satisfactorily;  whereas 

it  seems 

Second recital 
(1999/49/EC) 

Obsolete 

Whereas, however, the Commission report on rates highlighted the fact that 
distortions  of  competition  exist  and  are  likely  to  be  accentuated  by  the 
introduction of the single currency; whereas the period of application of the 
standard rate should be limited to two years in order to enable the Council 
at a later stage to decide on the levels of both the standard rate and reduced 
rate or rates, 

Third recital 
(1999/49/EC) 

Obsolete 

(37)  Whereas the The rates applied by Member States must be such as to 
allow  the  normal  enable,  as  a  general  rule,  deduction  of  the  tax 
VAT applied at the preceding stage;. 

(38)  Whereas, during During the transitional period, certain derogations 

concerning the number and the level of rates should be possible,. 

the  definitive  arrangements 

Whereas Article 122(3)(a) of Directive 77/388/EEC, lays down that, on the 
basis  of  the  report  on  the  operation  of  the  transitional  arrangements  and 
proposals  of 
the 
Commission  pursuant  to  Article 28  thereof,  the  Council  shall  decide 
unanimously before 31 December 1995 on the level of the minimum rate of 
value  added  tax  to  be  applied  after  31 December  1996  with  regard  to  the 
standard  rate;  whereas  the  standard  rate  shall  be  fixed  by  each  Member 
State as a percentage of the taxable amount and shall be the same for the 
supply of goods and the supply of services; whereas from 1 January 1993 
to 31 December 1996 this percentage may not be less than 15; 

to  be  submitted  by 

Tenth recital 
(77/388/EEC) 

Adapted 

Third recital 
(92/77/EEC) 

Adapted 

First recital 
(96/95/EC) 

Obsolete 

Whereas experience has shown that, under the current taxation system, the 
standard rates of value added tax at present in force in the various Member 
States,  in  combination  with  the  safeguards  built  into  that  system,  have 
ensured  that  the  transitional  system  of  value  added  tax  has  functioned 
satisfactorily;  whereas  it  seems  therefore  appropriate  with  regard  to  the 
standard  rate,  to  maintain  the  current  level  of  the  minimum  rate  for  a 
further period of two years; 

Second recital 
(96/95/EC) 

Obsolete 

37 

 
 
  
 
Whereas  the  transitional  arrangements  of  the  common  system  of  value 
added tax should not jeopardize subsequent new arrangements; whereas the 
introduction  of  such  new  arrangements,  which,  according  to  Article 28(1) 
of Directive 77/388/EEC, are to be based in principle on the taxation in the 
Member State of origin, might require a certain level of approximation of 
the  standard  rates  of  value  added  tax  in  the  Community;  whereas, 
consequently, the level of the standard rate to be applied after the two–year 
period should be decided upon unanimously by the Council, on a proposal 
from the Commission and after consulting the European Parliament and the 
Economic and Social Committee, 

Third recital 
(96/95/EC) 

Obsolete 

Article 12(3)(a)  of  the  sixth  Council  Directive  (77/388/EEC)  of  17 May 
1977  on  the  harmonisation  of  the  laws  of  the  Member  States  relating  to 
turnover  taxes  –  Common  system  of  value  added  tax:  uniform  basis  of 
assessment, hereinafter referred to as the sixth VAT Directive, lays down 
that  the  Council  is  to  decide  on  the  level  of  the  standard  rate  applicable 
after 31 December 2000. 

First recital 
(2001/4/EC) 

Obsolete 

While the standard rate of value added tax currently in force in the various 
Member  States,  combined  with the mechanism  of  the  transitional  system, 
has  ensured  that  this  system  has  functioned  to  an  acceptable  degree,  it  is 
nonetheless important to prevent a growing divergence in the standard rates 
of  VAT  applied  by  the  Member  States  from  leading  to  structural 
imbalances  in  the  Community  and  distortions  of  competition  in  some 
sectors  of  activity,  at  least  in  the  period  in  which  a  new  VAT  strategy  is 
being  implemented  to  simplify  and  modernise  current  Community 
legislation  on  VAT,  as  set  out  in  the  Commission  Communication  of 
7 June 2000. 

Second recital 
(2001/4/EC) 

Obsolete 

It is therefore appropriate to maintain the current minimum standard rate at 
15% for a further period long enough to allow the strategy for 

Third recital 
(2001/4/EC) 

Article 12(3)(a)  of  Council  Directive 77/388/EEC  of  17 May  1977  on  the 
harmonisation of the laws of the Member States relating to turnover taxes – 
common system of value added tax: uniform basis of assessment provides 
that the Member States may apply either one or two reduced rates only to 
supplies  of  goods  and  services  of  the  categories  specified  in  Annex H  to 
Directive 77/388/EEC; 

Obsolete 

First recital 
(1999/85/EC) 

Obsolete 

(39) 

however,  In  order  to  tackle  the  problem  of  unemployment,  is  so 
serious  that  those  Member  States  wishing  to  do  so  should  be 
allowed  to  experiment  with  the  operation  and  impact,  in  terms  of 
job creation, of  a reduction in the VAT rate  on applied to  labour–
intensive services which are not currently listed in Annex H;. 

Second recital 
(1999/85/EC) 

Adapted 

38 

 
 
  
 
(40) 

this  reduced  VAT  rate  That  reduction  is  likely  to  reduce  the 
incentive for the businesses concerned to join or remain in the black 
economy;. 

Third recital 
(1999/85/EC) 

(41) 

however, the introduction of However, such a targeted reduction in 
the  VAT  rate  could  have  a  negative  impact  on  the  smooth 
functioning of the internal market and on tax neutrality; provision. 
Provision should therefore be made for an authorisation procedure 
to  be  introduced  for  a  full  and  clearly  defined  three–year  fixed 
period and for the scope of this such a measure to be made subject 
to strict conditions closely defined so that it remains verifiable and 
limited;. 

Adapted 

Fourth recital 
(1999/85/EC) 

Adapted 

(42) 

in  In  view  of  the  experimental  nature  of  the  such  a  measure,  a 
detailed  assessment  of  its  impact  in  terms  of  job  creation  and 
efficiency  should  be  carried  out  by  the  Member  States  which 
implement it and by the Commission;. 

Fifth recital 
(1999/85/EC) 

Adapted 

the  measure  should  be  strictly  limited  in  time  and  should  end  by 
31 December 2002 at the latest; 

Sixth recital 
(1999/85/EC) 

Obsolete 

implementation  of  this  Directive  does  not  involve  any  amendment  of  the 
laws of the Member States, 

Seventh recital 
(1999/85/EC) 

Article 28(6)  of  Council  Directive 77/388/EC  of  17 May  1977  on  the 
harmonisation of the laws of the Member States relating to turnover taxes – 
common  system  of  value  added  tax:  uniform  basis  of  assessment,  allows 
the reduced rates provided for in the third subparagraph of Article 12(3)(a) 
also  to  be  applied to  the  labour–intensive  services  listed in  the  categories 
set out in Annex K to that Directive for a maximum period of three years 
from 1 January 2000 to 31 December 2002. 

Obsolete 

First recital 
(2002/93) 

Obsolete 

Council  Decision 2000/185/EC  of  28 February  2000  authorising  Member 
States to apply a reduced rate of VAT to certain labour–intensive services 
in  accordance  with  the  procedure  provided  for  in  Article 28(6)  of 
Directive 77/388/EEC  authorised  certain  Member  States  to  apply,  up  to 
31 December  2002,  a  reduced  rate  of  VAT  to  those  labour–intensive 
services for which they had submitted an application. 

Second recital 
(2002/93) 

Obsolete 

39 

 
 
  
 
Based  on  the  reports  to  be  drawn  up  by  1 October  2002  by  the  Member 
States that have applied such reduced rates, the Commission is required to 
submit  a  global  evaluation  report  to  the  Council  and  the  European 
Parliament by 31 December 2002, accompanied if necessary by a proposal 
for a final decision on the rate to be applied to labour–intensive services. 

Third recital 
(2002/93) 

Obsolete 

In view of the time needed to produce a thorough global evaluation of such 
reports to extend the maximum period of application set for this measure in 
Directive 77/388/EEC. 

Fourth recital 
(2002/93) 

Directive 77/388/EEC should therefore be amended accordingly, 

Article 28(6)  of  Council  Directive 77/388/EC  of  17 May  1977  on  the 
harmonisation of the laws of the Member States relating to turnover taxes – 
common system of value added tax: uniform basis of assessment allows the 
reduced  rates  provided  for  in  the  third  subparagraph  of  Article 12(3)(a) 
also  to  be  applied to  the  labour–intensive  services  listed in  the  categories 
set  out  in  Annex K  to  that  Directive  for  a  maximum  period  of  four  years 
from 1 January 2000 to 31 December 2003. 

Obsolete 

Fifth recital 
(2002/93) 

Obsolete 

First recital 
(2004/15/EC) 

Obsolete 

Council  Decision 2000/185/EC  of  28 February  2000  authorising  Member 
States to apply a reduced rate of VAT to certain labour–intensive services 
in  accordance  with  the  procedure  provided  for  in  Article 28(6)  of 
Directive 77/388/EEC,  authorised  certain  Member  States  to  apply  a 
reduced rate of VAT to those labour–intensive services for which they had 
submitted an application up to 31 December 2003. 

Second recital 
(2004/15/EC) 

Obsolete 

On the basis of the assessment reports submitted by the Member States that 
have  applied  the  reduced  rate,  the  Commission  submitted  its  global 
evaluation report on 2 June 2003. 

Third recital 
(2004/15/EC) 

Obsolete 

In line with its strategy to improve the operation of the VAT system within 
the context of the internal market, the Commission adopted a proposal for a 
general  review  of  the  reduced  rates  of  VAT  to  simplify  and  rationalise 
them. 

Fourth recital  
(2004/15/EC) 

Obsolete 

Since  the  Council  has  not  reached  an  agreement  on  the  content  of  the 
proposal, it should be given the necessary time to do so; in order to avoid 
legal uncertainty from 1 January 2004 the maximum period of application 
set for this measure in Directive 77/388/EEC should therefore be extended. 

Fifth recital  
(2004/15/EC) 

Obsolete 

40 

 
 
  
 
In  order  to  ensure  the  continuous  application  of  Article 28(6)  of 
Directive 77/388/EEC,  provision  should  be  made  for  this  Directive  to 
apply retroactively. 

Sixth recital 
(2004/15/EC) 

Obsolete 

Implementation  of  this  Directive  in  no  way  implies  change  in  the 
legislative provisions of Member States. 

Seventh recital 
(2004/15/EC) 

Decision 77/388/EC should be amended accordingly, 

Point 2(e) of Part IX ‘Taxation’ of Annex XV to the 1994 Act of Accession 
authorised the Republic of Austria to derogate from Article 28(2) of sixth 
Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the 
laws of the Member States relating to turnover taxes – common system of 
value added tax: uniform basis of assessment, (hereinafter referred to as the 
‘sixth  VAT  Directive’)  and  to  apply  a  reduced  rate  to  the  letting  of 
immovable property for residential use until 31 December 1998, provided 
that the rate was not lower than 10%. 

Obsolete 

Eighth recital 
(2004/15/EC) 

Obsolete 

First recital 
(2000/17/EC) 

Obsolete 

Under  Article 13(B)(b)  of  the  sixth  VAT  Directive,  the  letting  of 
immovable  property  for  residential  use  in  Austria  has  been  exempt  from 
VAT since 1 January 1999 without the right to deduct input tax. However, 
under  Article 13(C)(a)  of  that  Directive,  Austria  may  allow  taxpayers  the 
right to opt for taxation. In that case, the normal VAT rate and the normal 
rules for the right to deduction apply. 

Second recital 
(2000/17/EC) 

Obsolete 

The Republic of Austria considers that the measure is still essential, mainly 
because the transitional VAT regime is still in force and the situation has 
not really changed since the negotiation of the 1994 Act of Accession. 

The  Republic  of  Austria  also  considers  that  dispensing  with  the  reduced 
rate of 10% would inevitably lead to an increase in the price of immovable 
property rental for the final consumer. 

The  Portuguese  Republic  applied  a  reduced  rate  of  8%  to  restaurant 
services  as  at  1 January  1991.  Under  Article 28(2)(d)  of  the  sixth  VAT 
Directive, Portugal was permitted to continue applying that rate. However, 
after  a  comprehensive  amendment  of  the  rates  and  for  political  and 
budgetary reasons, restaurant services were made subject to the normal rate 
from 1992. 

Third recital 
(2000/17/EC) 

Obsolete 

Fourth recital 
(2000/17/EC) 

Obsolete 

Fifth recital 
(2000/17/EC) 

Obsolete 

41 

 
 
  
 
The  Portuguese  Republic  wishes  to  reintroduce  a  reduced  rate  on  these 
services  on  the  basis  that  maintaining  the  normal  rate  had  adverse 
consequences,  in  particular  job  losses  and  an  increase  in  undeclared 
employment, and that application of the normal rate increased the price of 
restaurant services for the final consumer. 

Sixth recital 
(2000/17/EC) 

Obsolete 

As the derogations in question concern supplies of services within a single 
Member State, the risk of distortion of competition can be considered non–
existent. 

Seventh recital 
(2000/17/EC) 

In these circumstances, return to the previous situation may be considered 
for  both  the  Republic  of  Austria  and  the  Portuguese  Republic,  provided 
that  application  of  the  derogations  is  limited  to  the  transitional  period 
referred  to  in  Article 281  of  the  sixth  VAT  Directive.  However,  the 
Republic  of  Austria  must  take  the  necessary  steps  to  ensure  that  the 
reduced  rate  has  no  adverse  effects  on  the  European  Communities'  own 
resources accruing from VAT, the basis of assessment for which must be 
reconstituted in accordance with Regulation (EEC, Euratom) No 1553/89, 

Whereas Member States should be enabled to maintain the rate applicable 
to goods after making up work which they carried out under a contract to 
make up work on 1 January 1993; 

Whereas Article 12(3)(d) of Directive 77/388/EEC lays down that the rules 
concerning  the  taxation  of  agricultural  outputs  other  than  those  falling 
within  category 1  of  Annex H  are  to  be  decided  unanimously  by  the 
Council  before  31 December  1994  on  a  proposal  from  the  Commission; 
whereas,  until  that  date,  those  Member  States  which  had  already  been 
applying  a  reduced  rate  might  continue  to  do  so  while  those  applying  a 
standard rate could not apply a reduced rate; whereas that allowed a two–
year postponement in the application of the standard rate; 

(43)  Whereas  experience  Experience  has  shown  that  the  structural 
imbalance  in  the  VAT  rates  applicable  by  Member  States  to 
agricultural outputs of products in the floricultural and horticultural 
sectors  has  led  leads  to  reported  cases  of  fraudulent  activities; 
whereas that structural imbalance is a direct result of the application 
of Article 12(3)(d) and should be redressed accordingly; activity. It 
is  therefore  appropriate  to  extend  to  all  Member  States,  on  a 
transitional  basis,  the  option  of  applying  a  reduced  rate  to  the 
supply of agricultural products in the floricultural and horticultural 
sectors and of wood used as firewood. 

Obsolete 

Eighth recital 
(2000/17/EC) 

Obsolete 

Sixth recital 
(95/7/EC) 

Obsolete 

First recital 
(96/42/EC) 

Obsolete 

Second and third 
recitals 
(96/42/EC) 

Adapted 

42 

 
 
  
 
Whereas the most appropriate solution would be to extend to all Member 
States,  on  a  transitional  basis,  the  option  of  applying  a  reduced  rate  to 
supplies of agricultural outputs of the floricultural and horticultural sectors 
and of wood used as firewood, 

(44)  Whereas a A common list of exemptions should be drawn up so that 
the  Communities’  own  resources  may  be  collected  in  a  uniform 
manner in all the Member States;. 

Eleventh recital 
(77/388/EEC) 

Whereas the abolition of the principle of the imposition of tax on imports 
in  relations  between  Member  States  will  make  provisions  on  tax 
exemptions  and  duty–free  allowances  superfluous  in  relations  between 
Member  States;  whereas,  therefore,  those  provisions  should  be  repealed 
and the relevant Directives adapted accordingly; 

Sixth recital 
(91/680/EEC) 

Obsolete 

the 

rules  governing 

Whereas 
tax 
arrangements  applicable  in  the  field  of  intra–Community  goods–transport 
services function in a simple and satisfactory manner for both traders and 
the authorities in the Member States; 

territorial  application  and 

the 

(45)  Whereas Council Directive 92/12/EEC of 25 February 1992 on the 
general arrangements for products subject to excise duty and on the 
holding,  movement  and  monitoring  of  such  products35  lays  down 
particular  special  procedures  and  obligations 
to 
declarations  concerning  a  duty  to  declare  in  the  case  of  shipments 
of such products to another Member State; whereas as. As a result 
the  methods  of  applying  tax  VAT  to  certain  supplies  and  intra–
Community  acquisitons  acquisitions  of  products  liable  subject  to 
excise  duties  duty  can  be  simplified  to  the  benefit  both  of  the 
persons  liable  to  pay  tax  for  payment  of  VAT  and  the  competent 
administrations administrative authorities;. 

in  relation 

Seventh recital 
(95/7/EC) 

Obsolete 

Eighth recital 
(92/111/EEC) 

Adapted 

Whereas it is necessary to define the scope of the exemptions referred to in 
Article 28c  of  Directive 77/388/EEC;  whereas  it  is  also  necessary  to 
supplement the provisions concerning  the chargeability of the tax and the 
methods  of  determining  the  taxable  amount  of  certain  intra–Community 
operations; 

Ninth recital 
(92/111/EEC) 

Obsolete 

Whereas Article 15(2) of that Directive provides that the Commission shall 
submit  to  the  Council  proposals  to  establish  Community  tax  rules 
specifying the scope of, and practical arrangements for implementing, the 
export  exemptions  applicable  to  supplies  of  goods  carried  in  the  personal 
luggage of travellers; 

Fourth recital 
(95/7/EC) 

Obsolete 

35 

OJ L 76, 23.3.1992, p. 1. Directive as last amended by Regulation (EC) No 807/2003 (OJ L 122, 16.5.2003, 
p. 36). 

43 

 
 
  
 
 
                                                 
(46)  Whereas  it  It  is  necessary  to  state  exactly  how  the  exemptions 
relating  to  certain  export  operations  or  equivalent  operations  will 
are  to  be  implemented;  whereas  it  is  necessary  to  adapt  the  other 
Directives concerned accordingly;. 

Fifth recital 
(92/111/EEC) 

Adapted 

(47)  The  import  importation  of  gas  through  the  natural  gas  distribution 
system, or of electricity, should be exempted from VAT in order to 
avoid double taxation. 

Sixth recital 
(2003/92/EC) 

Whereas Article 1(1) of Council Directive 69/169/EEC of 28 May 1969 on 
the  harmonization  of  provisions  laid  down  by  law,  regulation  or 
administrative  action  relating  to  exemption  from  turnover  tax  and  excise 
duty on imports in international travel provides for allowances in respect of 
goods  contained  in  the  personal  luggage  of  travellers  coming  from  third 
countries on condition that such imports have no commercial character; 

Adapted 

First recital 
(94/4/EC) 

Obsolete 

Whereas  the  total  value  of  the  goods  eligible  for  this  exemption  may  not 
exceed  ECU 45  per  person;  whereas,  in  accordance  with  Article 1(2)  of 
Directive 69/169/EEC,  Member  States  may  reduce  the  allowance  to 
ECU 23 for travellers under 15 years of age; 

Second recital 
(94/4/EC) 

Obsolete 

Whereas  account  must  be  taken  of  measures  in  favour  of  travellers 
recommended  by  specialized  international  organizations,  in  particular  the 
measures  contained  in  Annex F.3  to  the  International  Convention  on  the 
Simplification and Harmonization of Customs Procedures; 

Third recital 
(94/4/EC) 

Obsolete 

Whereas these objectives could be attained by increasing the allowances; 

Whereas  it  is  necessary  to  provide,  for  a  limited  period,  a  derogation  for 
Germany, taking into account the economic difficulties likely to be caused 
by the amount of the allowances, particularly as regards travellers entering 
the  territory  of  that  Member  State  by  land  frontiers  linking  Germany  to 
countries other than Member States and the EFTA members or by means of 
coastal navigation coming from the said countries; 

Fourth recital 
(94/4/EC) 

Obsolete 

Fifth recital 
(94/4/EC) 

Obsolete 

Whereas there are special links between continental Spain and the Canary 
Islands, Ceuta and Melilla; 

Sixth recital 
(94/4/EC) 

Obsolete 

44 

 
 
  
 
to 

Whereas  it is  necessary to  ensure,  during  the  period  when  these  sales  are 
authorized  pursuant 
the  provisions  of  Article  28k  of  Council 
Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of 
the  Member  States  relating  to  turnover  taxes  –  Common  system  of  value 
added tax: uniform basis of assessment, that the real value of goods likely 
to be sold in tax–free shops to travellers on intra–Community flights or sea 
crossings is maintained, 

Seventh recital 
(94/4/EC) 

Obsolete 

(48)  Whereas,  for  In  respect  of  taxable  operations  in  the  domestic 
market linked to intra–Community trade in goods which are carried 
out  during  the  transitional  period  laid  down  in  Article 28l  of 
Directive 77/388/EEC  by  taxable  persons  not  established  in  the 
Member State referred to in Article 28b(A)(1) of the said Directive, 
in which the intra–Community acquisition of goods takes place, it is 
necessary to take provide for simplification measures guaranteeing 
equivalent  ensuring  equal  treatment  in  all  the  Member  States; 
whereas to achieve this. To that end, the provisions concerning the 
taxation system and the person liable to tax for payment of the VAT 
due in respect of such operations must be harmonized harmonised;. 

of  Council  Directive 92/111/EEC 
amending  Directive 77/388/EEC 

(49)  Whereas  Article 3 
of 
14 December 
and 
1992 
introducing simplification measures with regard to value added tax 
provides  for  the  adoption  of  Member  States  should  be  allowed  to 
adopt  special  rules  for  the  taxation  of  chain  transactions  between 
taxable  persons;  whereas  such  rules  must  ensure  not  only,  in 
compliance both with the principle of neutrality of that the common 
system  of  value  added  tax  VAT  is  non–discriminatory  as  regards 
the origin of goods and services but also compliance as regards the 
services  related  thereto  and  with  the  choices  made  as  to  the 
principles  governing  value  added  tax  VAT  and  its  monitoring 
arrangements  during  the  transitional  period  the  way  in  which  its 
application is monitored;. 

(50)  Whereas  Article 16(1)(B)  to  (E)  of  the  said  Directive,  taken 
together  in  particular  with  Article 22(9)  concerning  release  from 
obligations, makes it possible In order to overcome the difficulties 
encountered by traders participating in transaction chains involving 
goods  placed  and  kept  under  warehousing  arrangements,  it  is 
necessary  to  ensure that  the tax  treatment  applied  to the  supply  of 
goods or of services relating to certain of the goods which may be 
placed  under  customs  warehousing  arrangements  can  also  be 
applied  to  the  same  transactions  when  they  involve  goods  placed 
under warehousing arrangements other than customs warehousing;. 

Tenth recital 
(92/111/EEC) 

Adapted 

Second recital 
(95/7/EC) 

Adapted 

Eleventh and 
twelfth recitals 
(95/7/EC) 

Adapted 

45 

 
 
  
 
Whereas it is necessary in this connection to ensure that the tax treatment 
applied to supplies of goods and the provision of services relating to certain 
the  goods  which  may  be  placed  under  customs  warehousing 
of 
arrangements can also be applied to the same transactions involving goods 
placed under warehousing arrangements other than customs warehousing; 

(51)  Whereas these Those transactions concern principally raw materials 
and  other  goods  negotiated  on  international  forward  markets; 
whereas  a.  A  list  of  the  such  goods  covered  by  these  provisions 
should therefore be drawn up;. 

Thirteenth recital 
(95/7/EC) 

Adapted 

(52)  Whereas, subject to consultation of the Committee on Value Added 
Tax,  the  Although  the  Member  States  are  responsible  for  defining 
those  warehousing  arrangements  other  than  customs  warehousing; 
whereas,  it  is  nevertheless  necessary  nevertheless  to  exclude  in 
principle  from  such  arrangements  goods  that  are  intended  to  be 
supplied at the retail stage;. 

Fourteenth recital 
(95/7/EC) 

Adapted 

Whereas it is necessary to clarify some of the rules for applying tax when 
goods  cease  to  be  covered  by  the  arrangements  provided  for  in 
Article 16(1)(B)  to  (E)  of  the  said  Directive,  particularly  as  regards  the 
person liable for payment of the tax due; 

Fifteenth recital 
(95/7/EC) 

Obsolete 

(53)  Whereas the The rules governing deductions should be harmonized 
harmonised  to  the  extent  that  they  affect  the  actual  amounts 
collected;  whereas  the.  The  deductible  proportion  should  be 
calculated in a similar manner in all the Member States;. 

Twelfth recital 
(77/388/EEC) 

Adapted 

Whereas  it  is  necessary  to  clarify  the  scope  of  those  provisions  of 
Article 17(2)(a)  of  the  said  Directive  that  are  applicable  during  the 
transitional period referred to in Article 28l; 

Sixteenth recital 
(95/7/EC) 

Obsolete 

Seventeenth 
recital 
(95/7/EC) 

Obsolete 

Eleventh recital 
(92/111/EEC) 

Adapted 

Whereas it is accordingly necessary to amend Directive 77/388/EEC, 

(54)  Whereas in In order to take account of the provisions relating to the 
person liable to pay tax in the domestic market for payment of VAT 
and  to  avoid  certain  forms  of  tax  evasion  or  avoidance,  it  is 
necessary  to  clarify  the  Community  provisions  concerning  the 
repayment of VAT to taxable persons not established in the country 
in  Article 17(3)  of 
of 
Directive 77/388/EEC  as  amended  by  Article 28f  of  the  said 
Directive Member State in which the VAT is due;. 

the  value  added 

referred 

tax 

to 

46 

 
 
  
 
 
Whereas,  on  account  of  the  current  economic  situation,  the  Kingdom  of 
Spain  and  the  Italian  Republic  have  requested  that,  as  a  transitional 
measure, provisions derogating from the principle of immediate deduction 
laid 
of 
Directive 77/388/EEC  be  applied;  whereas  this  request  should  be  granted 
for a period of two years which may not be extended; 

of  Article 18(2) 

subparagraph 

down 

frist 

the 

in 

(55)  Whereas  it  It  is  appropriate  that  Member  States  should  be  able  to 
extend  by  up  to  20 years  the  period  serving  as  a  basis  for 
calculating the adjustments provided for by Article 20(2) of the said 
Directive should be extended up to 20 years by Member States for 
adjustment of deductions in respect of immovable property acquired 
as  capital  goods,  bearing  in  mind  given  the  duration  of  their  the 
economic life of such goods;. 

Seventeenth 
recital 
(92/111/EEC) 

Obsolete 

Fifth recital 
(95/7/EC) 

Adapted 

(56)  Whereas it should be specified which It is appropriate to specify the 
persons are liable to pay tax, in particular as regards for payment of 
VAT, particularly in the case of services supplied by a person who 
is not established in another country the Member State in which the 
VAT is due;. 

Thirteenth recital 
(77/388/EEC) 

Adapted 

(57)  Those The changes in the rules governing the place of supply of gas 
through the natural gas distribution system, or of electricity, should 
be  combined  with  a  compulsory  reverse  charge  when  if  the 
customer is a person identified for VAT purposes. 

Directive 77/388/EEC should therefore be amended accordingly, 

rules 

The  present 
laid  down  by  Article 21  of  sixth  Council 
Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of 
the  Member  States  relating  to  turnover  taxes  –  Common  system  of  value 
added tax: uniform basis of assessment, as regards the determination of the 
person liable for payment of the tax, create serious problems for business 
and, in particular, for the smallest businesses. 

Seventh recital 
(2003/92/EC) 

Adapted 

Eighth recital 
(2003/92/EC) 

Obsolete 

First recital 
(2000/65/EC) 

Obsolete 

the 

agricultural 

Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for 
the recovery of claims resulting from operations forming part of the system 
of financing the European Agricultural Guidance and Guarantee Fund and 
of 
duties,  Council 
Directive 77/799/EEC of 19 December 1977 concerning mutual assistance 
by  the  competent  authorities  of  the  Member  States  in  the  field  of  direct 
taxation and Council Regulation (EEC) No 218/92 of 27 January 1992 on 
administrative cooperation in the field of indirect taxation (VAT) organise 
mutual  assistance  between  the  Member  States  as  regards  the  correct 
establishment of VAT and its recovery. 

customs 

levies 

and 

47 

 
 
  
 
 
The  Commission  report  on  the  second  phase  of  the  SLIM  (simpler 
legislation  for  the  internal  market)  project  recommends  a  study  of  the 
possibilities and different ways of reforming the tax representation system 
laid down by Article 21 of Directive 77/388/EEC. 

Third recital 
(2000/65/EC) 

Obsolete 

The  only  change  which  can  in  fact  substantially  simplify  the  common 
system  of  VAT  in  general  and  the  determination  of  the  person  liable  for 
payment  of  the  tax  in  particular  is  no  longer  to  allow  Member  States  the 
option of requiring the appointment of a tax representative. 

Fourth recital 
(2000/65/EC) 

Obsolete 

(58)  Therefore, In view of the mutual assistance between Member States 
as  regards  the  correct  establishment  of  VAT  and  its  recovery  as 
provided  for  by  Community  law,  the  appointment  of  a  tax 
representative  should  in  future  only  be  an  option  for  non–
established  taxable  persons  is  not  necessary  for  taxable  persons 
established in a Member State other than that in which the VAT is 
due.  However,  those  taxable  persons  must  have  the  option  of 
appointing such a representative. 

Second and fifth 
recitals 
(2000/65/EC) 

Adapted 

Under  Article 22  of  Directive 77/388/EEC,  Member  States  may  impose 
directly  on non–established  taxable persons the same  obligations as those 
which apply to established taxable persons, including those which may be 
laid down under Article 22(8). 

Sixth recital 
(2000/65/EC) 

Obsolete 

(59)  Where non–established taxable persons are nationals of established 
in countries with which no legal instrument exists which organises 
relating  to  mutual  assistance  similar  in  scope  to  that  laid  down 
provided  for  within  the  Community,  it  will  should  be  possible  for 
the  Member  States  to  continue  to  require  such  non–established 
taxable persons to designate a tax representative to be as the person 
liable for payment of the tax VAT in their stead or to designate an 
agent. 

Seventh recital 
(2000/65/EC) 

Adapted 

(60)  Member States will should continue to be entirely free to designate 
the person liable for payment of the tax VAT on importation. 

Eighth recital 
(2000/65/EC) 

(61)  Member  States  may  continue  should  be  able  to  provide  that 
someone  other  than  the  person  liable  for  payment  of  the  tax  shall 
VAT is to be held jointly and severally liable for its payment of the 
tax. 

Ninth recital 
(2000/65/EC) 

Adapted 

Adapted 

Directive 77/388/EEC should therefore be amended accordingly, 

Eleventh recital 
(2000/65/EC) 

Obsolete 

48 

 
 
  
 
(62)  Whereas the The obligations of taxpayers taxable persons must be 
harmonized  harmonised  as  far  as  possible  so  as  to  ensure  the 
necessary safeguards for the collection of taxes VAT in a uniform 
manner in all the Member States; whereas taxpayers should, in. In 
particular, taxable persons should make a periodic aggregate return 
of their transactions, relating to both inputs and outputs, where this 
appears  necessary  for  establishing  and  monitoring  the  basis  of 
assessment of own resources;. 

(63)  Taxation at the place of the recipient of the services also means that 
taxable  persons  will  not  have  to  have  recourse  to  the  procedures 
under Directives 79/1072/EEC and 86/560/EEC; the The new rules 
for  determining  the  place  of  supply  should  of  telecommunications 
services  must  not  mean  entail  that  foreign  taxable  persons  not 
established in the Community have to be identified for tax purposes 
in  another  each  Member  State;  this  will  be  achieved  by  making  it 
compulsory  for  in  which  they  carry  out  transactions.  Accordingly, 
the  recipient  of  the  services  to  must  be  held  liable  for  the  tax 
payment of VAT, provided that recipient he is a taxable person;. 

Directive 77/388/EEC should be amended accordingly, 

The  current  conditions  laid  down  for  invoicing  and  listed  under 
Article 22(3),  in  the  version  given  in  Article 28h  of  the  Sixth  Council 
Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of 
the  Member  States  relating  to  turnover  taxes  –  Common  system  of  value 
added tax: uniform basis of assessment, are relatively few in number, thus 
leaving  it  to  the  Member  States  to  define  the  most  important  such 
conditions.  At  the  same  time,  the  conditions  are  no  longer  appropriate 
given the development of new invoicing technologies and methods. 

Fourteenth recital 
(77/388/EEC) 

Adapted 

Eighth recital 
(1999/59/EC) 

Adapted 

Ninth recital 
(1999/59/EC) 

Obsolete 

First recital 
(2001/115/EC) 

Obsolete 

The Commission report on the second phase of the SLIM exercise (Simpler 
Legislation for the Single Market) recommended that a study be carried out 
to  determine  what  details  should  be  required  for  VAT  purposes  when 
drawing up an invoice and what the legal and technical requirements are as 
regards electronic invoicing. 

Second recital 
(2001/115/EC) 

Obsolete 

(64)  The conclusions of the Ecofin Council of June 1998 underlined the 
fact  that  the  development  of  electronic  commerce  has  made  it 
necessary  to  establish  a  legal  framework  for  the  use  of  electronic 
invoicing  to  enable  must  be  so  designed  that  tax  administrations 
authorities  are  able  to  continue  to  perform  their  controls  carry  out 
their monitoring activities. 

Third recital 
(2001/115/EC) 

Adapted 

49 

 
 
  
 
(65) 

It is therefore necessary, in order to ensure that the internal market 
functions  properly,  appropriate  to  draw  up  a  list,  harmonised  at 
Community  level,  of  the  particulars  that  must  appear  on  invoices 
for  the  purposes  of  value  added  tax  and  to  establish  a  number  of 
common  arrangements  governing  the  use  of  electronic  invoicing 
and the electronic storage of invoices, as well as for self–billing and 
the outsourcing of invoicing operations. 

Fourth recital 
(2001/115/EC) 

Adapted 

(66)  Lastly,  the  The  storage  of  invoices  should  comply  with  the 
conditions  laid  down  by  in  Directive 95/46/EC  of  the  European 
Parliament and of the Council of 24 October 1995 on the protection 
of individuals with regard to the processing of personal data and on 
the free movement of such data36. 

Fifth recital 
(2001/115/EC) 

Adapted 

(67)  Since  the  introduction  of  the  transitional  VAT  arrangements  in 
1993, Greece has adopted continues to use the prefix EL rather than 
the prefix GR laid down in the ISO International Standard No 3166 
– alpha 2 referred to in Article 22(1)(d). Given the consequences of 
amending the prefix in all the Member States, it is important to lay 
down an exception for Greece providing that the ISO Standard does 
not apply in Greece. 

Sixth recital 
(2001/115/EC) 

Adapted 

Directive 77/388/EEC should therefore be amended accordingly, 

(68)  Subject to conditions which they lay down, Member States should 
must allow certain statements and returns to be made by electronic 
means, and may also require that electronic means are be used. 

(69)  Whereas  the  The  necessary  pursuit  of  a  reduction  of  in  the 
administrative  and  statistical  formalities  for  undertakings  to  be 
completed  by  businesses,  particularly  small  and  medium–sized 
undertakings 
the 
implementation of effective control measures and the need, on both 
economic  and  tax  grounds,  to  maintain  the  quality  of  Community 
statistical instruments;. 

enterprises,  must 

reconciled  with 

be 

Seventh recital 
(2001/115/EC) 

Obsolete 

Ninth recital 
(2002/38/EC) 

Adapted 

Twelfth recital 
(91/680/EEC) 

Adapted 

36 

OJ 281, 23.11.1995, p. 31. 

50 

 
 
  
 
                                                 
Fourth recital 
(92/111/EEC) 

Adapted 

(70)  Whereas certain Certain territories forming part of the Community 
customs territory are regarded as third territories for the purposes of 
applying  the  common  system  of  value  added  tax;  whereas  value 
added  tax  VAT.  VAT  is  therefore  applied  to  trade  between  the 
Member States and those territories according to in accordance with 
the  same  principles  as  apply  to  any  operation  transaction  between 
the  Community  and  third  countries;  whereas  it.  It  is  necessary  to 
ensure  that  such  trade  is  subject  to  fiscal  provisions  equivalent  to 
those which would be applied to operations transactions carried out 
under,  in  accordance  with  the  same  conditions,  with  territories 
which are not part of the Community customs territory; whereas as 
a 
the  Seventeenth  Council 
Directive 85/362/EEC of 16 July 1985 on the harmonization of the 
laws of  the Member States relating to turnover taxes  – Exemption 
from value added tax on the temporary importation of goods other 
than means of transport, becomes null and void;. 

these  provisions 

result  of 

to  apply 

(71)  Whereas  Member  States  should  nevertheless  be  able  allowed  to 
retain  continue 
their  special  schemes  for  small 
undertakings  enterprises,  in  accordance  with  common  provisions, 
and  with  a  view  to  closer  harmonization;  whereas  Member  States 
should  remain  free  to  apply  a  special  scheme  involving  flat  rate 
rebates of input value added tax to farmers not covered by normal 
schemes;  whereas  the  basic  principles  of  this  scheme  should  be 
established and a common method adopted for calculating the value 
added of these farmers for the purposes of collecting own resources 
harmonisation;. 

(72)  Whereas Member States should nevertheless be able to retain their 
special  schemes  for  small  undertakings,  in  accordance  with 
common  provisions,  and  with  a  view  to  closer  harmonization; 
whereas  Member  States  should  remain  free  to  apply  a  special 
scheme involving flat rate rebates of input value added tax VAT to 
farmers  not  covered  by  the  normal  schemes;  whereas  the  scheme. 
The  basic  principles  of  this  that  special  scheme  should  be 
established  and  a  common  method  adopted,  for  the  purposes  of 
collecting  own  resources,  for  calculating  the  value  added  of  these 
by such farmers for the purposes of collecting own resources;. 

Fifteenth recital 
(77/388/EEC) 

Adapted 

Fifteenth recital 
(77/388/EEC) 

Adapted 

(73)  Whereas,  in  accordance  with  Article 32  of  the  Sixth  Council 
Directive 77/388/EEC of 17 May 1977 on the harmonization of the 
laws  of  the  Member  States  relating  to  turnover  taxes  –  Common 
system of value added tax: uniform basis of assessment, the Council 
is  It  is  appropriate  to  adopt  a  Community  taxation  system  to  be 
applied  to  used  second–hand  goods,  works  of  art,  antiques  and 
collectors’ items, with a view to preventing double taxation and the 
distortion of competition as between taxable persons;. 

First and fifth 
recitals 
(94/5/EC) 

Adapted 

51 

 
 
  
 
Whereas  the  present  situation,  in  the  absence  of  Community  legislation, 
continues to be marked by the application of very different systems which 
cause distortion of competition and deflection of trade both internally and 
between  Member  States;  whereas  these  differences  also  include  a  lack  of 
harmonization  in  the  levying  of  the  own  resources  of  the  Community; 
whereas  consequently  it  is  necessary  to  bring  this  situation  to  an  end  as 
soon as possible; 

Second recital 
(94/5/EC) 

Obsolete 

Whereas the Court of Justice has, in a number of judgments, noted the need 
to attain a degree of harmonization which allows double taxation in intra–
Community trade to be avoided; 

Third recital 
(94/5/EC) 

Obsolete 

Whereas  it  is  essential  to  provide,  in  specific  areas,  for  transitional 
measures enabling legislation to be gradually adapted; 

Fourth recital 
(94/5/EC) 

Whereas, within the internal market, the satisfactory operation of the value 
added  tax  mechanisms  means  that  Community  rules  with  the  purpose  of 
avoiding  double  taxation  and  distortion  of  competition  between  taxable 
persons must be adopted; 

Whereas it is accordingly necessary to amend Directive 77/388/EEC, 

Whereas,  under  the  sixth  Council  Directive 77/388/EEC  of  17 May  1977 
on the harmonisation of the laws of the Member States relating to turnover 
taxes  –  common  system  of  value  added  tax:  uniform  basis  of  assessment 
transactions concerning gold are in principle taxable although, on the basis 
of  the  transitional  derogation  provided  for  in  Article 28(3)  in  conjunction 
with  point 26  of  Annex F  to  the  said  Directive,  Member  States  may 
continue  to  exempt  transactions  concerning  gold  other  than  gold  for 
industrial  use;  whereas  the  application  by  some  Member  States  of  that 
transitional derogation is the cause of a certain distortion of competition; 

Obsolete 

Sixth recital 
(94/5/EC) 

Obsolete 

First recital 
(98/80/EC) 

Obsolete 

(74)  Whereas gold does not only serve as an input for production but is 
also acquired for investment purposes; whereas the The application 
of the normal tax VAT rules to gold constitutes a major obstacle to 
its use for financial investment purposes and therefore justifies the 
application  of  a  specific  tax  scheme  for  investment  gold;  whereas 
such a scheme should also enhance, with a view also to enhancing 
the international competitiveness of the Community gold market;. 

Second recital 
(98/80/EC) 

Adapted 

52 

 
 
  
 
 
(75)  Whereas supplies The supply of gold for investments purposes are 
is  inherently  similar  in  nature  to  other  financial  investments  often 
exempted which are exempt from tax under the current rules of the 
sixth Directive, and therefore VAT. Consequently, exemption from 
tax appears to be the most appropriate tax treatment for supplies of 
investment gold;. 

Third recital 
(98/80/EC) 

Adapted 

Fourth recital 
(98/80/EC) 

Adapted 

(76)  Whereas  the  definition  of  investment  gold  should  only  comprise 
forms  and  weights  of  gold  of  very  high  purity  as  traded  in  the 
bullion markets and The definition of investment gold should cover 
gold coins the value of which primarily reflects its the price of the 
gold  price;  whereas,  in  the  case  of  gold  coins,  for  contained.  For 
reasons  of  transparency  and  legal  certainty,  a  yearly  list  of 
qualifying coins covered by the investment gold scheme should be 
drawn up, providing security for the operators trading in such coins; 
whereas the legal security of traders demands that coins included in 
this  list  be  deemed  to  fulfil  the  criteria  for  exemption  of  this 
Directive  for  the  whole  year  for  which  the  list  is  valid;  whereas 
such. That list will should be without prejudice to the exemption, on 
a case–by–case basis, of coins, including newly minted coins which 
are not included in the list but which meet the criteria laid down in 
this Directive;. 

(77)  Whereas since Although a tax exemption does, in principle, not, in 
principle,  allow  for  the  deduction  of  input  tax  while,  it  is 
appropriate, in view of the fact that tax on the value of the gold may 
be  charged  on  previous  operations,  transactions,  to  allow  the 
deduction of such input tax should be allowed in order to guarantee 
the  advantages  of  the  special  scheme  and  to  avoid  distortions 
prevent  the  distortion  of  competition  with  regard  to  imported 
investment gold;. 

Fifth recital 
(98/80/EC) 

Adapted 

(78)  Whereas  the  possibility  of  using  Since  gold  may  be  used  for  both 
industrial  and  investment  purposes  requires  the  possibility  for, 
operators  should  be  able  to  opt  for  normal  taxation  where  their 
activity  consists  either  in  the  producing  of  investment  gold  or 
transformation of any gold into investment gold, or in the wholesale 
of  such  gold  when  they  supply  in  their  normal  trade  gold  for 
industrial purposes;. 

Sixth recital 
(98/80/EC) 

Adapted 

53 

 
 
  
 
(79)  Whereas  the  dual  use  of  gold  may  offer  new  opportunities  for  In 
order to prevent tax fraud and tax evasion that will require effective 
control measures to be taken by Member States; whereas a common 
standard  of  it  is  desirable  to  lay  down  rules  concerning  the 
minimum  obligations  in  incumbent  upon  operators  as  regards 
accounting  and  documentation  to  be  held  by  the  operators  is 
therefore  desirable  although,  where  this  information  does  already 
exist pursuant to other Community legislation, a Member State may 
consider these requirements to be met the records to be kept;. 

(80)  Whereas experience has shown that, with regard to most supplies of 
gold  of  more  than  a  certain  purity  the  application  of  a  reverse 
charge mechanism can help to In order to prevent tax fraud evasion 
while  at  the  same  time  alleviating  the  financing  charge  for  the 
operation;  whereas  supply  of  gold  of  a  degree  of  purity  above  a 
certain level, it is justified justifiable to allow Member States to use 
such mechanism; whereas for importation of gold Article 23 of the 
Sixth Directive allows, in a similar way, that tax is not paid at the 
moment of importation provided it is mentioned in the declaration 
pursuant to Article 22(4) of that Directive designate the customer as 
the person liable for payment of VAT;. 

Seventh recital 
(98/80/EC) 

Adapted 

Eighth recital 
(98/80/EC) 

Adapted 

(81)  Whereas transactions carried out on a bullion market regulated by a 
Member  State  require  further  simplifications  in  their tax  treatment 
because  In  view  of  the  huge  number  and  the  speed  of  such 
operations; whereas transactions  carried out on a regulated bullion 
market and the speed with which they are effected, Member States 
are must be allowed to disapply the special scheme, to suspend tax 
collection of VAT and to dispense with recording relieve operators 
of certain accounting requirements;. 

Ninth recital 
(98/80/EC) 

Adapted 

Whereas  since  the  new  tax  scheme  will  replace  existing  provisions  under 
Article 12(3)(e)  and  point 26  of  Annex F  of  the  Sixth  Directive,  these 
provisions should be deleted, 

(82)  To  In  order  to  facilitate  compliance  with  fiscal  obligations  by 
operators  providing  electronically  supplied  services,  who  are 
neither  established  nor  required  to  be  identified  for  tax  VAT 
purposes  within  the  Community,  a  special  scheme  should  be 
established.  In  applying  this  Under  that  scheme  it  should  be 
possible  for  any  operator  supplying  such  services  by  electronic 
means to non–taxable persons within the Community, may, if he is 
the 
tax  VAT  purposes  within 
not  otherwise 
Community, to opt for identification in a single Member State. 

identified  for 

Tenth recital 
(98/80/EC) 

Obsolete 

Fifth recital 
(2002/38/EC) 

Adapted 

54 

 
 
  
 
(83)  The If a non–established operator wishing to benefit from wishes to 
be covered by the special scheme should, he must comply with the 
requirements  laid  down  therein,  and  with  any  relevant  existing 
provision  in  force  in  the  Member  State  where  the  services  are 
consumed. 

Sixth recital 
(2002/38/EC) 

Adapted 

(84)  The It should be possible, in certain circumstances, for the Member 
State  of  identification  must  under  certain  conditions  be  able  to 
exclude a non–established operator from the special scheme. 

Seventh recital 
(2002/38/EC) 

(85)  Where  the  non–established  operator  opts  for  the  special  scheme, 
any  input  value  added  tax  VAT  that  he  has  paid  with  respect  to 
goods and or services used by him for the purpose purposes of his 
taxed  activities  falling  under  the  special  scheme,  should  must  be 
refunded  by  the  Member  State  where  in  which  the  input  value 
added  tax  VAT  was  paid,  in  accordance  with  the  arrangements  of 
the  thirteenth  laid  down  in  Council  Directive 86/560/EEC  of 
17 November 1986 on the harmonisation of the laws of the Member 
States  relating  to  turnover  taxes  –  arrangements  for  the  refund  of 
value  added  tax  to  taxable  persons  not  established  in  Community 
territory37.  The  optional  restrictions  for  on  refund  in  Article 2(2) 
and (3) and Article 4(2) of the same provided for in that Directive 
should must not be applied. 

(86)  Those Save in the case of provisions pertaining to the introduction 
lodging of electronic tax returns and statements, should be adopted 
on a permanent basis. It it is desirable to adopt all other temporary 
provisions  for  a  temporary  period  of  three  years  which  may  be 
extended  for  practical  reasons  but  concerning  radio  and  television 
broadcasting  and  certain  electronically  supplied  services.  Those 
temporary provisions should, in any event, based on be reviewed in 
the  light  of  experience,  be  reviewed  within  three  years  from  of 
1 July 2003. 

Directive 77/388/EEC should therefore be amended accordingly, 

Adapted 

Eighth recital 
(2002/38/EC) 

Adapted 

Tenth recital 
(2002/38/EC) 

Adapted 

Eleventh recital 
(2002/38/EC) 

Obsolete 

37 

OJ L 326, 21.11.1986, p. 40. 

55 

 
 
  
 
                                                 
Whereas  Article 28(3)  of  the  Sixth  Council  Directive,  77/388/EEC,  of 
17 May  1977  on  the  harmonization  of  the  laws  of  the  Member  States 
relating  to  turnover taxes  –  Common  system  of  value  added  tax:  uniform 
basis of assessment, as last amended by the Act of Accession of Spain and 
Portugal,  allows  Member  States  to  apply  measures  derogating  from  the 
normal rules of the common system of value added tax during a transitional 
period; whereas that period was originally fixed at five years; whereas the 
Council undertook to act, on a proposal from the Commission, before the 
expiry of that period, on the abolition, where appropriate, of some or all of 
those derogations; 

First recital 
(89/465/EEC) 

Obsolete 

Whereas many of those derogations give rise, under the Communities’ own 
resources  system,  to  difficulties  in  calculating  the  compensation  provided 
for in Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on 
the  definitive  uniform  arrangements  for  the  collection  of  own  resources 
accruing from value added tax; whereas, in order to ensure that that system 
operates  more  efficiently, 
those 
derogations; 

there  are  grounds  for  abolishing 

Second recital 
(89/465/EEC) 

Obsolete 

Whereas  the  abolition  of  those  derogations  will  also  contribute  to  greater 
neutrality of the value added tax system at Community level; 

Third recital 
(89/465/EEC) 

Obsolete 

Whereas  some  of  the  said  derogations  should  be  abolished  respectively 
from 1 January 1990, 1 January 1991, 1 January 1992 and 1 January 1993; 

Fourth recital 
(89/465/EEC) 

Obsolete 

Whereas,  having  regard  to  the  provisions  of  the  Act  of  Accession,  the 
Portuguese Republic may, until 1 January 1994 at the latest, postpone the 
abolition of the exemption of the transactions referred to in points 3 and 9 
in Annex F to Directive 77/338/EEC; 

Fifth recital 
(89/465/EEC) 

Obsolete 

Whereas it is appropriate that, before 1 January 1991, the Council should, 
on the basis of a Commission report, review the situation with regard to the 
other  derogations  provided  for  in  Article 28(3)  of  Directive 77/388/EEC, 
including  the  one  referred  to  in  the  second  subparagraph  of  point 1  of 
Article 1 of this Directive, and that it should take a decision, on a proposal 
from  the  Commission,  on  the  abolition  of  these  derogations,  bearing  in 
mind  any  distortion  of  competition  which  has  resulted  from  their 
application or which may arise in connection with the future completion of 
the internal market, 

Sixth recital 
(89/465/EEC) 

Obsolete 

56 

 
 
  
 
(87)  Whereas  It  is  necessary  to  promote  the  uniform  application  of  the 
provisions of this Directive should be ensured; whereas and to this 
that  end  a  Community  procedure  for  consultation  should  be  laid 
down;  whereas  the  setting  up  of  a  Value  Added  Tax  VAT 
Committee would should be set up to enable the Member States and 
the Commission to cooperate closely;. 

Sixteenth recital 
(77/388/EEC) 

Adapted 

(88)  Whereas  Member  States  should  be  able,  within  certain  limits  and 
subject to certain conditions, to take introduce, or retain to continue 
to apply, special measures derogating from this Directive in order to 
simplify  the  levying  of  tax  or  to  avoid  fraud  or  prevent  certain 
forms of tax evasion or avoidance;. 

Articles 27  and  30  of  Council  Directive 77/388/EEC  of  17 May  1977  on 
the  harmonisation  of  the  laws  of  the  Member  States  relating  to  turnover 
taxes – Common system of value added tax: uniform basis of assessment 
lay down procedures that may result in the tacit approval of derogations by 
the Council. 

Seventeenth 
recital 
(77/388/EEC) 

Adapted 

First recital 
(2004/7/EC) 

Obsolete 

(89) 

In  the  interests  of  transparency  and  legal  certainty,  it  is  preferable 
appropriate  to  ensure  that,  in  every  case,  authorisation  of  a 
authorised  under  Article 27  or  Article 30  of 
derogation 
Directive 77/388/EEC takes the form of an explicit express decision 
adopted by the Council acting on a proposal from the Commission. 

Second recital 
(2004/7/EC) 

Adapted 

The  possibility  of  tacit  approval  by  the  Council  on  the  expiry  of  a  given 
period should therefore be removed. 

Third recital 
(2004/7/EC) 

(90) 

(91) 

In  order  to  ensure  that  a  Member  State  which  has  submitted  a 
request  for  derogation  is  not  left  in  doubt  as  to  what  action  the 
Commission  plans  to  take  in  response,  time–limits  should  be  laid 
down  within  which  the  Commission  must  present  to  the  Council 
either  a  proposal  for  authorisation  or  a  communication  setting  out 
its objections. 

Obsolete 

Fourth recital 
(2004/7/EC) 

In  order  to  enable  Member  States  to  follow  more  closely  the 
processing  of  their  requests,  the  Commission  should  be  required, 
once it has all the information it considers necessary for appraising 
a  request,  to  notify  the  requesting  Member  State  accordingly  and 
transmit  the  request, in  its  original  language,  to the  other  Member 
States. 

Fifth recital 
(2004/7/EC) 

57 

 
 
  
 
In the second sentence of paragraph 1 of article 27 it is emphasised that the 
assessment  of  the  negligible  extent  of  the  effect  of  the  simplification 
measure on the amount of tax due at the final consumption stage is made in 
a global manner by reference to macro–economic forecasts relating to the 
likely impact of the measure on the Community’s own resources provided 
from VAT. 

Sixth recital 
(2004/7/EC) 

Obsolete 

In the absence of any mechanism for the adoption of binding measures to 
govern  the  implementation  of  Directive 77/388/EEC,  the  application  of 
rules laid down in that Directive varies from one Member State to another. 

Seventh recital 
(2004/7/EC) 

(92) 

In  order  to  improve  the  functioning  of  the  internal  market,  it  It  is 
essential  to  ensure  more  uniform  application  of  the  current  VAT 
system.  The  introduction  of  a  procedure  for  the  adoption  of 
implementing  measures  to  ensure  the  correct  implementation  of 
existing  rules  would  represent  represents  a  major  step  forward  in 
that respect. 

Obsolete 

Eighth recital 
(2004/7/EC) 

Adapted 

(93)  Those measures should, in particular, address the problem of double 
taxation of cross–border transactions which can occur as the result 
of  divergences  between  Member  States  in  the  application  of  the 
provisions  of  Directive 77/388/EEC  rules  governing  the  place  of 
supply where taxable transactions are carried out. 

Ninth recital 
(2004/7/EC) 

Adapted 

(94)  However,  the  scope  of  each  implementing  measure  would  must 
remain  limited  since,  albeit  designed  to  clarify  a  provision  laid 
down  in  this  Directive 77/388/EEC,  it  could  never  derogate  from 
such a provision. 

Tenth recital 
(2004/7/EC) 

Adapted 

(95)  Although  the  scope  of  the  implementing  measures  would  be 
limited,  those  measures  would  have  a  budgetary  impact  which  for 
one or more Member States could be significant. Accordingly, the 
Council  is  justified  in  reserving  to  itself  the  right  to  exercise 
implementing powers. 

Eleventh and 
twelfth recitals 
(2004/7/EC) 

Adapted 

The impact of such measures on the budgets of Member States justifies the 
Council  reserving  the  right  to  exercise  powers  for  the  implementation  of 
Directive 77/388/EEC itself. 

(96)  Given  the  restricted  In  view  of  their  limited  scope,  of  the 
implementing  measures  envisaged,  measures 
implementing 
Directive 77/388/EEC  should  be  adopted  by  the  Council  acting 
unanimously on a proposal from the Commission. 

Thirteenth recital 
(2004/7/EC) 

Adapted 

58 

 
 
  
 
 
Since,  for  those  reasons,  the  objectives  of  this  Directive  cannot  be 
sufficiently achieved by the Member States acting alone and can therefore 
be  better  achieved  by  at  Community  level,  the  Community  may  adopt 
measures  in  accordance  with  the  principle  of  subsidiarity  as  set  out  in 
Article 5 of the Treaty. In accordance with the principle of proportionality, 
as  set  out  in  that  Article,  this  Directive  does  not  go  beyond  what  is 
necessary in order to achieve those objectives. 

Fourteenth recital 
(2004/7/EC) 

Obsolete 

Directive 77/388/EEC should therefore be amended accordingly, 

Whereas  the  achievement  of  the  objective  referred  to  in  Article 4  of  the 
First  Council  Directive  of  11 April  1967,  as  last  amended  by  the  Sixth 
Directive 77/388/EEC, requires that the taxation of trade between Member 
States  be  based  on  the  principle  of  the  taxation  in  the  Member  State  of 
origin  of  goods  and  services  supplied  without  prejudice,  as  regards 
Community trade between taxable persons, to the principle that tax revenue 
from the imposition of tax at the final consumption stage should accrue to 
the  benefit  of  the  Member  State  in  which  that  final  consumption  takes 
place; 

Fifteenth recital 
(2004/7/EC) 

Obsolete 

Seventh recital 
(91/680/EEC) 

Obsolete 

Whereas,  however,  the  determination  of  the  definitive  system  that  will 
bring  about  the  objectives  of  the  common  system  of  value  added  tax  on 
goods  and  services  supplied  between  Member  States  requires  conditions 
that cannot be completely brought about by 31 December 1992; 

Eighth recital 
(91/680/EEC) 

Obsolete 

Whereas,  therefore,  provision  should  be  made  for  a  transitional  phase, 
beginning on 1 January 1993 and lasting for a limited period, during which 
provisions  intended  to  facilitate  transition  to  the  definitive  system  for  the 
taxation  of  trade  between  Member  States,  which  continues  to  be  the 
medium–term objective, will be implemented; 

Ninth recital 
(91/680/EEC) 

Obsolete 

Whereas advantage must be taken of the transitional period of taxation of 
intra–Community  trade  to  take  measures  necessary  to  deal  with  both  the 
social repercussions in the sectors affected and the regional difficulties, in 
frontier  regions  in  particular,  that  might  follow  the  abolition  of  the 
imposition of tax on imports and of the remission of tax on exports in trade 
between  Member  States;  whereas  Member  States  should  therefore  be 
authorized,  for  a  period  ending  on  30 June  1999,  to  exempt  supplies  of 
goods carried out within specified limits by duty–free shops in the context 
of air and sea travel between Member States; 

Thirteenth recital 
(91/680/EEC) 

Obsolete 

(97)  Whereas it might appear appropriate There may be occasions when 
it  is  desirable  to  authorize  allow  Member  States  to  conclude  with 
non–member  third  countries  or  with  international  organizations 
bodies agreements containing derogations from this Directive;. 

Eighteenth recital 
(77/388/EEC) 

Adapted 

59 

 
 
  
 
Whereas  the  transitional  arrangements will  enter  into  force  for  four  years 
and will accordingly apply until 31 December 1996; whereas they will be 
replaced by a definitive system for the taxation of trade between Member 
States based on the principle of the taxation of goods and services supplied 
in the Member State of origin, so that the objective referred to in Article 4 
of the First Council Directive of 11 April 1967 is achieved; 

Fourteenth recital 
(91/680/EEC) 

Obsolete 

Whereas  to  that  end  the  Commission  will  report  to  the  Council  before 
31 December  1994  on  the  operation  of  the  transitional  arrangements  and 
make proposals for the details of the definitive system for the taxation of 
trade  between  Member  States;  whereas  the  Council,  considering  that  the 
conditions  for  transition  to  the  definitive  system  have  been  fulfilled 
satisfactorily,  will  decide  before  31 December  1995  on  the  arrangements 
necessary  for  the  entry  into  force  and  the  operation  of  the  definitive 
system,  the  transitional  arrangements  being  automatically  continued  until 
the  entry  into  force  of  the  definitive  system  and  in  any  event  until  the 
Council has decided on the definitive system; 

Fifteenth recital 
(91/680/EEC) 

Obsolete 

Whereas,  accordingly,  Directive 77/388/EEC,  as 
Directive 89/465/EEC, should be amended, 

last  amended  by 

Sixteenth recital 
(91/680/EEC) 

Whereas  the  transitional  arrangements  for  taxation  of  trade  between  the 
Member  States  must  be  supplemented  to  take  account  both  of  the 
Community provisions relating to excise duties and the need to clarify and 
simplify  the  detailed  rules  for  the  application  of  the  tax  of  certain 
operations  which  will  be  carried  out  between  the  Member  States  as  from 
1 January 1993; 

Whereas this Directive lays down common provisions for simplifying the 
treatment of certain intra–Community operations; whereas, in a number of 
cases,  it  is  for  the  Member  States  to  determine  the  conditions  for 
implementing these provisions; whereas certain Member States will not be 
able  to  complete  the  legislative  procedure  necessary  to  adapt  their 
legislation  on  valued  added  tax  within  the  period  laid  down;  whereas  an 
additional  period  should  therefore  be  allowed  for  the  implementation  of 
this  Directive;  whereas  a  maximum  period  of  twelve  months  is  sufficient 
for this purpose; 

Whereas it is accordingly necessary to amend Directive 77/388/EEC, 

Obsolete 

Seventh recital 
(92/111/EEC) 

Obsolete 

Eighteenth recital 
(92/111/EEC) 

Obsolete 

Nineteenth 
(92/111/EEC) 

Obsolete 

(98)  Whereas  it  It  is  vital  to  provide  for  a  transitional  period  to  allow 

national laws in specified fields to be gradually adapted,. 

Nineteenth recital 
(77/388/EEC) 

60 

 
 
  
 
(99)  Since, for those reasons, the objectives of this Directive cannot be 
sufficiently  achieved  by  the  Member  States  and  can  therefore  be 
better achieved by at Community level, the Community may adopt 
measures, in accordance with the principle of subsidiarity as set out 
in  Article 5  of  the  Treaty.  In  accordance  with  the  principle  of 
proportionality, as set out in that Article, this Directive does not go 
beyond what is necessary in order to achieve those objectives. 

(100)  The obligation to transpose this Directive into national law should 
be  confined  to  those  provisions  which  represent  a  substantive 
change  as  compared  with  the  earlier  Directives.  The  obligation  to 
transpose  into  national  law  the  provisions  which  are  unchanged 
arises under the earlier Directives. 

(101)  This Directive should be without prejudice to the obligations of the 
Member  States  in  relation  to  the  time–limits  for  transposition  into 
national law of the Directives listed in Annex X, Part B, 

HAS ADOPTED THIS DIRECTIVE: 

61 

 
 
  
 
 
 
 
TABLE OF CONTENTS 

TITLE I  SUBJECT–MATTER AND SCOPE ........................................................................ 81 

Article 1 .................................................................................................................................... 81 

Article 2 .................................................................................................................................... 83 

Article 3 .................................................................................................................................... 84 

Article 4 .................................................................................................................................... 87 

TITLE II  TERRITORIAL SCOPE ......................................................................................... 90 

Article 5 .................................................................................................................................... 90 

Article 6 .................................................................................................................................... 90 

Article 7 .................................................................................................................................... 92 

Article 8 .................................................................................................................................... 93 

Article 9 .................................................................................................................................... 95 

TITLE III  TAXABLE PERSONS........................................................................................... 95 

Article 10.................................................................................................................................. 95 

Article 11.................................................................................................................................. 96 

Article 12.................................................................................................................................. 96 

Article 13.................................................................................................................................. 96 

Article 14.................................................................................................................................. 97 

TITLE IV  TAXABLE TRANSACTIONS ............................................................................. 98 

Chapter 1  Supply of goods ...................................................................................................... 98 

Article 15.................................................................................................................................. 98 

Article 16.................................................................................................................................. 99 

Article 17.................................................................................................................................. 99 

Article 18................................................................................................................................ 100 

Article 19................................................................................................................................ 102 

Article 20................................................................................................................................ 103 

Chapter 2  Intra–Community acquisition of goods ................................................................ 103 

Article 21................................................................................................................................ 103 

Article 22................................................................................................................................ 104 

62 

 
 
  
 
Article 23................................................................................................................................ 104 

Article 24................................................................................................................................ 104 

Chapter 3  Supply of services................................................................................................. 104 

Article 25................................................................................................................................ 104 

Article 26................................................................................................................................ 105 

Article 27................................................................................................................................ 106 

Article 28................................................................................................................................ 106 

Article 29................................................................................................................................ 106 

Article 30................................................................................................................................ 107 

Chapter 4  Importation of goods ............................................................................................ 107 

Article 31................................................................................................................................ 107 

TITLE V  PLACE OF TAXABLE TRANSACTIONS ......................................................... 116 

Chapter 1  Place of supply of goods....................................................................................... 116 

Section 1  Supply of goods without transport ........................................................................ 117 

Article 32................................................................................................................................ 117 

Section 2  Supply of goods with transport ............................................................................. 117 

Article 33................................................................................................................................ 117 

Article 34................................................................................................................................ 117 

Article 35................................................................................................................................ 118 

Article 36................................................................................................................................ 120 

Article 37................................................................................................................................ 121 

Section 3  Supply of goods on board ships, aircraft or trains................................................. 121 

Article 38................................................................................................................................ 121 

Section 4  Supply of goods through distribution systems ...................................................... 123 

Article 39................................................................................................................................ 123 

Article 40................................................................................................................................ 123 

Chapter 2  Place of an intra–Community acquisition of goods.............................................. 124 

Article 41................................................................................................................................ 124 

Article 42................................................................................................................................ 124 

63 

 
 
  
 
Article 43................................................................................................................................ 125 

Chapter 3  Place of supply of services ................................................................................... 125 

Section 1  General rules ......................................................................................................... 125 

Article 44................................................................................................................................ 125 

Article 45................................................................................................................................ 126 

Section 2  Particular provisions.............................................................................................. 126 

Subsection 1  Supply of services relating to immovable property......................................... 126 

Article 46................................................................................................................................ 126 

Subsection 2  Supply of transport .......................................................................................... 127 

Article 47................................................................................................................................ 127 

Article 48................................................................................................................................ 127 

Article 49................................................................................................................................ 128 

Article 50................................................................................................................................ 128 

Article 51................................................................................................................................ 129 

Subsection 3  Supply of cultural and similar services, ancillary transport services or services 

relating to tangible movable property ...................................................................... 129 

Article 52................................................................................................................................ 129 

Article 53................................................................................................................................ 130 

Article 54................................................................................................................................ 130 

Article 55................................................................................................................................ 130 

Subsection 4  Miscellaneous services .................................................................................... 131 

Article 56................................................................................................................................ 131 

Article 57................................................................................................................................ 133 

Article 58................................................................................................................................ 133 

Article 59................................................................................................................................ 134 

Chapter 4  Place of importation of goods............................................................................... 134 

Article 60................................................................................................................................ 135 

Article 61................................................................................................................................ 135 

TITLE VI  CHARGEABLE EVENT AND CHARGEABILITY OF VAT .......................... 135 

64 

 
 
  
 
Chapter 1  General provisions................................................................................................ 135 

Article 62................................................................................................................................ 135 

Chapter 2  Supply of goods or services.................................................................................. 136 

Article 63................................................................................................................................ 136 

Article 64................................................................................................................................ 136 

Article 65................................................................................................................................ 136 

Article 66................................................................................................................................ 137 

Article 67................................................................................................................................ 137 

Chapter 3  Intra–Community acquisition of goods ................................................................ 138 

Article 68................................................................................................................................ 138 

Article 69................................................................................................................................ 138 

Chapter 4  Importation of goods ............................................................................................ 139 

Article 70................................................................................................................................ 139 

Article 71................................................................................................................................ 139 

TITLE VII  TAXABLE AMOUNT ....................................................................................... 140 

Chapter 1  Supply of goods or services.................................................................................. 140 

Article 72................................................................................................................................ 140 

Article 73................................................................................................................................ 140 

Article 74................................................................................................................................ 140 

Article 75................................................................................................................................ 141 

Article 76................................................................................................................................ 141 

Article 77................................................................................................................................ 141 

Article 78................................................................................................................................ 142 

Article 79................................................................................................................................ 142 

Chapter 2  Intra–Community acquisition of goods ................................................................ 143 

Article 80................................................................................................................................ 143 

Article 81................................................................................................................................ 143 

Chapter 3  Importation of goods ............................................................................................ 144 

Article 82................................................................................................................................ 144 

65 

 
 
  
 
Article 83................................................................................................................................ 144 

Article 84................................................................................................................................ 145 

Article 85................................................................................................................................ 145 

Article 86................................................................................................................................ 146 

Chapter 4  Miscellaneous provisions ..................................................................................... 146 

Article 87................................................................................................................................ 146 

Article 88................................................................................................................................ 147 

Article 89................................................................................................................................ 147 

TITLE VIII  RATES .............................................................................................................. 148 

Chapter 1  Application of rates .............................................................................................. 148 

Article 90................................................................................................................................ 148 

Article 91................................................................................................................................ 149 

Article 92................................................................................................................................ 149 

Chapter 2  Structure and level of rates ................................................................................... 149 

Section 1  Standard rate.......................................................................................................... 149 

Article 93................................................................................................................................ 150 

Article 94................................................................................................................................ 150 

Section 2  Reduced rates ........................................................................................................ 150 

Article 95................................................................................................................................ 150 

Article 96................................................................................................................................ 151 

Article 97................................................................................................................................ 152 

Section 3  Particular provisions.............................................................................................. 152 

Article 98................................................................................................................................ 152 

Article 99................................................................................................................................ 152 

Article 100.............................................................................................................................. 153 

Article 101.............................................................................................................................. 153 

Chapter 3  Temporary provisions for particular labour–intensive services ........................... 153 

Article 102.............................................................................................................................. 154 

Article 103.............................................................................................................................. 154 

66 

 
 
  
 
Article 104.............................................................................................................................. 155 

Chapter 4  Special provisions applying until the adoption of definitive arrangements ......... 156 

Article 105.............................................................................................................................. 156 

Article 106.............................................................................................................................. 157 

Article 107.............................................................................................................................. 157 

Article 108.............................................................................................................................. 158 

Article 109.............................................................................................................................. 158 

Article 110.............................................................................................................................. 159 

Article 111.............................................................................................................................. 159 

Article 112.............................................................................................................................. 159 

Article 113.............................................................................................................................. 160 

Article 114.............................................................................................................................. 160 

Article 115.............................................................................................................................. 160 

Article 116.............................................................................................................................. 161 

Article 117.............................................................................................................................. 161 

Article 118.............................................................................................................................. 161 

Chapter 5  Temporary provisions........................................................................................... 161 

Article 119.............................................................................................................................. 162 

Article 120.............................................................................................................................. 162 

Article 121.............................................................................................................................. 163 

Article 122.............................................................................................................................. 163 

Article 123.............................................................................................................................. 163 

Article 124.............................................................................................................................. 164 

Article 125.............................................................................................................................. 164 

Article 126.............................................................................................................................. 166 

Article 127.............................................................................................................................. 167 

TITLE IX  EXEMPTIONS .................................................................................................... 167 

Chapter 1  General provisions................................................................................................ 167 

Article 128.............................................................................................................................. 168 

67 

 
 
  
 
Chapter 2  Exemptions for certain activities in the public interest ........................................ 168 

Article 129.............................................................................................................................. 168 

Article 130.............................................................................................................................. 171 

Article 131.............................................................................................................................. 171 

Chapter 3  Exemptions for other activities............................................................................. 172 

Article 132.............................................................................................................................. 172 

Article 133.............................................................................................................................. 174 

Article 134.............................................................................................................................. 175 

Chapter 4  Exemptions for intra–Community transactions.................................................... 176 

Section 1  Exemptions related to the supply of goods ........................................................... 176 

Article 135.............................................................................................................................. 176 

Article 136.............................................................................................................................. 178 

Section 2  Exemptions for intra–Community acquisitions of goods...................................... 178 

Article 137.............................................................................................................................. 179 

Article 138.............................................................................................................................. 179 

Section 3  Exemptions for certain transport services ............................................................. 180 

Article 139.............................................................................................................................. 180 

Chapter 5  Exemptions on importation .................................................................................. 181 

Article 140.............................................................................................................................. 181 

Article 141.............................................................................................................................. 183 

Chapter 6  Exemptions on exportation................................................................................... 184 

Article 142.............................................................................................................................. 184 

Article 143.............................................................................................................................. 185 

Chapter 7  Exemptions related to international transport....................................................... 190 

Article 144.............................................................................................................................. 190 

Article 145.............................................................................................................................. 191 

Article 146.............................................................................................................................. 191 

Chapter 8  Exemptions relating to certain transactions treated as exports............................. 192 

Article 147.............................................................................................................................. 192 

68 

 
 
  
 
Article 148.............................................................................................................................. 193 

Chapter 9  Exemptions for the supply of services by intermediaries..................................... 193 

Article 149.............................................................................................................................. 194 

Chapter 10  Exemptions for transactions relating to international trade................................ 194 

Section 1  Customs or tax warehouses and similar arrangements.......................................... 194 

Article 150.............................................................................................................................. 194 

Article 151.............................................................................................................................. 197 

Article 152.............................................................................................................................. 199 

Article 153.............................................................................................................................. 201 

Article 154.............................................................................................................................. 202 

Article 155.............................................................................................................................. 203 

Article 156.............................................................................................................................. 204 

Article 157.............................................................................................................................. 204 

Article 158.............................................................................................................................. 205 

Section 2  Transactions with a view to export ....................................................................... 205 

Article 159.............................................................................................................................. 205 

Article 160.............................................................................................................................. 206 

Section 3  Provisions common to Sections 1 and 2................................................................ 206 

Article 161.............................................................................................................................. 206 

TITLE X  DEDUCTIONS ..................................................................................................... 206 

Chapter 1  Origin and scope of right of deduction................................................................. 206 

Article 162.............................................................................................................................. 207 

Article 163.............................................................................................................................. 208 

Article 164.............................................................................................................................. 209 

Article 165.............................................................................................................................. 210 

Article 166.............................................................................................................................. 211 

Chapter 2  Proportional deduction ......................................................................................... 212 

Article 167.............................................................................................................................. 212 

Article 168.............................................................................................................................. 213 

69 

 
 
  
 
Article 169.............................................................................................................................. 215 

Chapter 3  Restrictions on the right of deduction................................................................... 215 

Article 170.............................................................................................................................. 216 

Article 171.............................................................................................................................. 216 

Chapter 4  Rules governing exercise of to the right of deduction.......................................... 216 

Article 172.............................................................................................................................. 216 

Article 173.............................................................................................................................. 218 

Article 174.............................................................................................................................. 219 

Article 175.............................................................................................................................. 219 

Article 176.............................................................................................................................. 219 

Article 177.............................................................................................................................. 219 

Chapter 5  Adjustment of deductions..................................................................................... 220 

Article 178.............................................................................................................................. 220 

Article 179.............................................................................................................................. 220 

Article 180.............................................................................................................................. 220 

Article 181.............................................................................................................................. 221 

Article 182.............................................................................................................................. 221 

Article 183.............................................................................................................................. 222 

Article 184.............................................................................................................................. 223 

Article 185.............................................................................................................................. 223 

TITLE XI  OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON–TAXABLE 

PERSONS ................................................................................................................ 223 

Chapter 1  Obligation to pay .................................................................................................. 223 

Section 1  Persons liable for payment of VAT to the tax authorities..................................... 223 

Article 186.............................................................................................................................. 225 

Article 187.............................................................................................................................. 226 

Article 188.............................................................................................................................. 226 

Article 189.............................................................................................................................. 226 

Article 190.............................................................................................................................. 227 

70 

 
 
  
 
Article 191.............................................................................................................................. 228 

Article 192.............................................................................................................................. 228 

Article 193.............................................................................................................................. 229 

Article 194.............................................................................................................................. 229 

Article 195.............................................................................................................................. 229 

Article 196.............................................................................................................................. 229 

Article 197.............................................................................................................................. 231 

Section 2  Payment arrangements .......................................................................................... 231 

Article 198.............................................................................................................................. 231 

Article 199.............................................................................................................................. 231 

Article 200.............................................................................................................................. 232 

Article 201.............................................................................................................................. 232 

Article 202.............................................................................................................................. 232 

Article 203.............................................................................................................................. 232 

Article 204.............................................................................................................................. 233 

Chapter 2  Identification......................................................................................................... 235 

Article 205.............................................................................................................................. 236 

Article 206.............................................................................................................................. 236 

Article 207.............................................................................................................................. 238 

Article 208.............................................................................................................................. 238 

Chapter 3  Invoicing............................................................................................................... 238 

Section 1  Concept of invoice ................................................................................................ 238 

Article 209.............................................................................................................................. 239 

Article 210.............................................................................................................................. 239 

Section 2  Issue of invoices .................................................................................................... 239 

Article 211.............................................................................................................................. 239 

Article 212.............................................................................................................................. 241 

Article 213.............................................................................................................................. 242 

Article 214.............................................................................................................................. 242 

71 

 
 
  
 
Article 215.............................................................................................................................. 242 

Article 216.............................................................................................................................. 243 

Section 3  Content of invoices................................................................................................ 243 

Article 217.............................................................................................................................. 244 

Article 218.............................................................................................................................. 248 

Article 219.............................................................................................................................. 248 

Article 220.............................................................................................................................. 248 

Article 221.............................................................................................................................. 249 

Article 222.............................................................................................................................. 249 

Section 4  Sending invoices and making them available ....................................................... 249 

Article 223.............................................................................................................................. 249 

Article 224.............................................................................................................................. 250 

Article 225.............................................................................................................................. 250 

Article 226.............................................................................................................................. 251 

Article 227.............................................................................................................................. 252 

Article 228.............................................................................................................................. 252 

Article 229.............................................................................................................................. 252 

Article 230.............................................................................................................................. 253 

Section 5  Simplification measures ........................................................................................ 253 

Article 231.............................................................................................................................. 253 

Article 232.............................................................................................................................. 255 

Article 233.............................................................................................................................. 255 

Chapter 4  Accounting............................................................................................................ 256 

Section 1  General obligations ............................................................................................... 256 

Article 234.............................................................................................................................. 256 

Article 235.............................................................................................................................. 257 

Section 2  Specific obligations relating to the storage of all invoices.................................... 257 

Article 236.............................................................................................................................. 257 

Article 237.............................................................................................................................. 258 

72 

 
 
  
 
Article 238.............................................................................................................................. 258 

Article 239.............................................................................................................................. 259 

Article 240.............................................................................................................................. 260 

Section 3  Right of access to invoices stored by electronic means in another Member State 260 

Article 241.............................................................................................................................. 260 

Chapter 5  Returns.................................................................................................................. 260 

Article 242.............................................................................................................................. 261 

Article 243.............................................................................................................................. 261 

Article 244.............................................................................................................................. 263 

Article 245.............................................................................................................................. 263 

Article 246.............................................................................................................................. 264 

Article 247.............................................................................................................................. 264 

Article 248.............................................................................................................................. 264 

Article 249.............................................................................................................................. 264 

Article 250.............................................................................................................................. 265 

Article 251.............................................................................................................................. 265 

Article 252.............................................................................................................................. 265 

Article 253.............................................................................................................................. 265 

Article 254.............................................................................................................................. 266 

Chapter 6  Recapitulative statements ..................................................................................... 266 

Article 255.............................................................................................................................. 266 

Article 256.............................................................................................................................. 266 

Article 257.............................................................................................................................. 267 

Article 258.............................................................................................................................. 270 

Article 259.............................................................................................................................. 271 

Article 260.............................................................................................................................. 272 

Article 261.............................................................................................................................. 272 

Article 262.............................................................................................................................. 272 

Article 263.............................................................................................................................. 272 

73 

 
 
  
 
Article 264.............................................................................................................................. 273 

Chapter 7  Miscellaneous provisions ..................................................................................... 274 

Article 265.............................................................................................................................. 274 

Article 266.............................................................................................................................. 276 

Chapter 8  Obligations relating to certain importations and exportations.............................. 276 

Article 267.............................................................................................................................. 277 

Article 268.............................................................................................................................. 277 

Article 269.............................................................................................................................. 277 

Article 270.............................................................................................................................. 278 

Article 271.............................................................................................................................. 278 

Article 272.............................................................................................................................. 278 

Article 273.............................................................................................................................. 278 

TITLE XII  SPECIAL SCHEMES......................................................................................... 279 

Chapter 1  Special scheme for small enterprises.................................................................... 279 

Section 1  Simplified procedures for charging and collection ............................................... 279 

Article 274.............................................................................................................................. 279 

Section 2  Exemptions or graduated relief ............................................................................. 279 

Article 275.............................................................................................................................. 279 

Article 276.............................................................................................................................. 280 

Article 277.............................................................................................................................. 281 

Article 278.............................................................................................................................. 281 

Article 279.............................................................................................................................. 282 

Article 280.............................................................................................................................. 282 

Article 281.............................................................................................................................. 285 

Article 282.............................................................................................................................. 286 

Article 283.............................................................................................................................. 286 

Article 284.............................................................................................................................. 286 

Article 285.............................................................................................................................. 287 

Section 3  Reporting and review ............................................................................................ 287 

74 

 
 
  
 
Article 286.............................................................................................................................. 287 

Article 287.............................................................................................................................. 288 

Chapter 2  Common flat–rate scheme for farmers ................................................................. 288 

Article 288.............................................................................................................................. 288 

Article 289.............................................................................................................................. 290 

Article 290.............................................................................................................................. 290 

Article 291.............................................................................................................................. 291 

Article 292.............................................................................................................................. 291 

Article 293.............................................................................................................................. 291 

Article 294.............................................................................................................................. 292 

Article 295.............................................................................................................................. 293 

Article 296.............................................................................................................................. 294 

Article 297.............................................................................................................................. 295 

Article 298.............................................................................................................................. 296 

Chapter 3  Special scheme for travel agents .......................................................................... 296 

Article 299.............................................................................................................................. 296 

Article 300.............................................................................................................................. 297 

Article 301.............................................................................................................................. 297 

Article 302.............................................................................................................................. 297 

Article 303.............................................................................................................................. 298 

Chapter 4  Special arrangements for second–hand goods, works of art, collectors’ items and 

antiques .................................................................................................................... 298 

Section 1  Definitions............................................................................................................. 298 

Article 304.............................................................................................................................. 298 

Section 2  Special arrangements for taxable dealers .............................................................. 300 

Subsection 1  Margin scheme................................................................................................. 300 

Article 305.............................................................................................................................. 300 

Article 306.............................................................................................................................. 301 

Article 307.............................................................................................................................. 301 

75 

 
 
  
 
Article 308.............................................................................................................................. 302 

Article 309.............................................................................................................................. 303 

Article 310.............................................................................................................................. 304 

Article 311.............................................................................................................................. 305 

Article 312.............................................................................................................................. 305 

Article 313.............................................................................................................................. 306 

Article 314.............................................................................................................................. 306 

Article 315.............................................................................................................................. 307 

Article 316.............................................................................................................................. 307 

Article 317.............................................................................................................................. 307 

Subsection 2  Transitional arrangements for second–hand means of transport ..................... 307 

Article 318.............................................................................................................................. 308 

Article 319.............................................................................................................................. 308 

Article 320.............................................................................................................................. 309 

Article 321.............................................................................................................................. 309 

Article 322.............................................................................................................................. 309 

Article 323.............................................................................................................................. 310 

Article 324.............................................................................................................................. 310 

Section 3  Special arrangements for sales by public auction ................................................. 312 

Article 325.............................................................................................................................. 313 

Article 326.............................................................................................................................. 313 

Article 327.............................................................................................................................. 314 

Article 328.............................................................................................................................. 314 

Article 329.............................................................................................................................. 315 

Article 330.............................................................................................................................. 315 

Article 331.............................................................................................................................. 316 

Article 332.............................................................................................................................. 316 

Article 333.............................................................................................................................. 317 

Section 4  Measures to prevent distortion of competition and fraud ..................................... 317 

76 

 
 
  
 
Article 334.............................................................................................................................. 318 

Article 335.............................................................................................................................. 318 

Chapter 5  Special scheme for investment gold ..................................................................... 318 

Section 1  General provisions................................................................................................. 318 

Article 336.............................................................................................................................. 318 

Article 337.............................................................................................................................. 320 

Section 2  Exemption from VAT ........................................................................................... 320 

Article 338.............................................................................................................................. 321 

Article 339.............................................................................................................................. 321 

Section 3  Taxation option ..................................................................................................... 321 

Article 340.............................................................................................................................. 321 

Article 341.............................................................................................................................. 322 

Article 342.............................................................................................................................. 322 

Article 343.............................................................................................................................. 322 

Section 4  Transactions on a regulated gold bullion market .................................................. 322 

Article 344.............................................................................................................................. 323 

Article 345.............................................................................................................................. 323 

Article 346.............................................................................................................................. 324 

Section 5  Special rights and obligations for traders in investment gold ............................... 324 

Article 347.............................................................................................................................. 324 

Article 348.............................................................................................................................. 325 

Article 349.............................................................................................................................. 325 

Chapter 6  Special scheme for non–established taxable persons supplying electronic services to 
non–taxable persons ................................................................................................. 326 

Section 1  General provisions................................................................................................. 326 

Article 350.............................................................................................................................. 326 

Article 351.............................................................................................................................. 326 

Section 2  Special scheme for electronically supplied services ............................................. 327 

Article 352.............................................................................................................................. 328 

77 

 
 
  
 
Article 353.............................................................................................................................. 328 

Article 354.............................................................................................................................. 328 

Article 355.............................................................................................................................. 329 

Article 356.............................................................................................................................. 330 

Article 357.............................................................................................................................. 330 

Article 358.............................................................................................................................. 331 

Article 359.............................................................................................................................. 331 

Article 360.............................................................................................................................. 331 

Article 361.............................................................................................................................. 332 

Article 362.............................................................................................................................. 332 

TITLE XIII  DEROGATIONS .............................................................................................. 333 

Chapter 1  General derogations.............................................................................................. 333 

Section 1  Derogations for States which were members of the Community on 1 January 1978333 

Article 363.............................................................................................................................. 333 

Article 364.............................................................................................................................. 334 

Article 365.............................................................................................................................. 334 

Article 366.............................................................................................................................. 334 

Article 367.............................................................................................................................. 334 

Section 2  Derogations for States which acceded to the Community after 1 January 1978... 334 

Article 368.............................................................................................................................. 335 

Article 369.............................................................................................................................. 336 

Article 370.............................................................................................................................. 336 

Article 371.............................................................................................................................. 336 

Article 372.............................................................................................................................. 337 

Article 373.............................................................................................................................. 338 

Article 374.............................................................................................................................. 339 

Article 375.............................................................................................................................. 339 

Article 376.............................................................................................................................. 339 

Article 377.............................................................................................................................. 340 

78 

 
 
  
 
Article 378.............................................................................................................................. 340 

Article 379.............................................................................................................................. 341 

Article 380.............................................................................................................................. 341 

Article 381.............................................................................................................................. 342 

Article 382.............................................................................................................................. 342 

Article 383.............................................................................................................................. 342 

Section 3  Provisions common to Sections 1 and 2................................................................ 342 

Article 384.............................................................................................................................. 343 

Article 385.............................................................................................................................. 343 

Article 386.............................................................................................................................. 343 

Chapter 2  Derogations subject to authorisation .................................................................... 343 

Section 1  Simplification measures and measures to prevent tax evasion or avoidance........ 343 

Article 387.............................................................................................................................. 344 

Article 388.............................................................................................................................. 344 

Section 2  International agreements ....................................................................................... 345 

Article 389.............................................................................................................................. 345 

TITLE XIV  MISCELLANEOUS ......................................................................................... 346 

Chapter 1  Implementing measures........................................................................................ 346 

Article 390.............................................................................................................................. 346 

Chapter 2 VAT Committee .................................................................................................... 346 

Article 391.............................................................................................................................. 347 

Chapter 3  Conversion rates ................................................................................................... 347 

Article 392.............................................................................................................................. 348 

Article 393.............................................................................................................................. 348 

Chapter 4 Other taxes, duties and charges ............................................................................. 348 

Article 394.............................................................................................................................. 349 

TITLE XV   TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE 

BETWEEN MEMBER STATES AND FINAL PROVISIONS.............................. 349 

Article 395.............................................................................................................................. 349 

79 

 
 
  
 
Article 396.............................................................................................................................. 350 

Article 397.............................................................................................................................. 351 

Article 398.............................................................................................................................. 351 

Article 399.............................................................................................................................. 352 

Article 400.............................................................................................................................. 352 

Article 401.............................................................................................................................. 352 

Article 402.............................................................................................................................. 352 

ANNEX I  LIST OF THE ACTIVITIES REFERRED TO IN ARTICLE 14 ....................... 354 

ANNEX II   LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN 
ARTICLE 56(1)(K).................................................................................................. 356 

ANNEX III  LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED 

RATES REFERRED TO IN ARTICLE 95 MAY BE APPLIED ........................... 357 

ANNEX IV   LIST OF THE SERVICES REFERRED TO IN ARTICLE 102..................... 361 

ANNEX V   CATEGORIES OF GOODS, REFERRED TO IN ARTICLE 155, WHICH MAY 

BE COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS 
WAREHOUSING .................................................................................................... 363 

ANNEX VI  LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO 

IN ARTICLE 288..................................................................................................... 365 

ANNEX VII  LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN ARTICLE 288

.................................................................................................................................. 367 

ANNEX VIII   WORKS OF ART, COLLECTORS’ ITEMS AND ANTIQUES, AS REFERRED 

TO IN ARTICLE 304(1)(B), (C) AND (D)............................................................. 369 

ANNEX IX  LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED 

TO IN ARTICLES 363 AND 364 AND ARTICLES 368 TO 383 ......................... 371 

Part A  Transactions which Member States may continue to tax........................................... 371 

Part B  Transactions which Member States may continue to exempt .................................... 371 

ANNEX X .............................................................................................................................. 376 

Part A  Repealed Directives with their successive amendments (referred to in Article 399) 376 

Part B  Time limits for transposition into national law (referred to in Article 399) .............. 377 

ANNEX XI  CORRELATION TABLE................................................................................. 379 

80 

 
 
  
 
TITLE I 

Title I 
(77/388/EEC) 

INTRODUCTORY PROVISIONSSUBJECT–MATTER 
AND SCOPE 

Heading of Title I 
(77/388/EEC) 

Article 1 

Adapted 

Article 1 
(67/227/EEC) 

1. 

Member States shall replace their present system of turnover taxes 
by This Directive establishes  the common system of value added 
tax defined in Article 2 (VAT). 

Article 1, first 
paragraph 
(67/227/EEC) 

In  each  Member  State  the  legislation  to  effect  this  replacement 
shall  be  enacted  as  rapidly  as  possible,  so  that  it  can  enter  into 
force on a date to be fixed by the Member State in the light of the 
conjunctural  situation;  this  date  shall  not  be  later  than  1 January 
1970. 

From  the  entry  into  force  of  such  legislation,  the  Member  State 
shall not maintain or introduce any measure providing for flat–rate 
equalisation  of  turnover  taxes  on  importation  or  exportation  in 
trade between Member States. 

Article 2 

2. 

The principle of the common system of value added tax involves 
VAT entails the application to goods and services of a general tax 
on consumption exactly proportional to the price of the goods and 
services,  whatever  the  number  of  however  many  transactions 
which take place in the production and distribution process before 
the stage at which the tax is charged. 

Adapted 

Article 1, second 
paragraph 
(67/227/EEC) 

Obsolete 

Article 1, third 
paragraph 
(67/227/EEC) 

Obsolete 

Article 2 
(67/227/EEC) 

Article 2, first 
paragraph 
(67/227/EEC) 

Adapted 

On each transaction, value added tax VAT, calculated on the price 
of  the  goods  or  services  at  the  rate  applicable  to  such  goods  or 
services, shall be chargeable after deduction of the amount of tax 
VAT borne directly by the various cost components. 

Article 2, second 
paragraph 
(67/227/EEC) 

The  commom  common  system  of  value  added  tax  VAT  shall  be 
applied up to and including the retail trade stage. 

Article 2, third 
paragraph 
(67/227/EEC) 

81 

 
 
  
 
 
 
 
 
 
Article 3 

The  Council  shall  issue,  on  a  proposal  from  the  Commission,  a  second 
Directive concerning the structure of, and the procedure for applying, the 
common system of value added tax. 

Article 4 

In  order  to  enable  the  Council  to  discuss  this,  and  if  possible  to  take 
decisions  before  the  end  of  the  transitional  period,  the  Commission  shall 
submit  to  the  Council,  before  the  end  of  1968,  proposals  as  to  how  and 
within what period the harmonisation of turnover taxes can achieve the aim 
of abolishing the imposition of tax on importation and the remission of tax 
on  exportation  in  trade  between  Member  States,  while  ensuring  the 
neutrality of those taxes as regards the origin of the goods or services. 

Article 3 
(67/227/EEC) 

Article 3 
(67/227/EEC) 

Obsolete 

Article 4 
(67/227/EEC) 

Article 4, first 
paragraph 
(67/227/EEC) 

Obsolete 

In  this  connection,  particular  account  shall  be  taken  of  the  relationship 
between  direct  and  indirect  taxes,  which  differs  in  the  various  Member 
States; of the effects of an alteration in tax systems on the tax and budget 
policy of Member States; and of the influence which tax systems have on 
conditions of competition and on social conditions in the Community. 

Article 4, second 
paragraph 
(67/227/EEC) 

Obsolete 

Article 6 

This Directive is addressed to the Member States. 

Article 1 

Member  States  shall  modify  their  present  value  added  tax  systems  in 
accordance with the following Articles. 

Article 6 
(67/227/EEC) 

Article 6 
(67/227/EEC) 

Obsolete 

Article 1 
(77/388/EEC) 

Article 1, first 
paragraph 
(77/388/EEC) 

Obsolete 

82 

 
 
  
 
They  shall  adopt  the  necessary  laws,  regulations  and  administrative 
provisions  so  that  the  systems  as  modified  enter  into  force  at  the  earliest 
opportunity and by 1 January 1978 at the latest. 

Article 1, second 
paragraph 
(77/388/EEC) 

Obsolete 

For the purposes of this Directive, the following definitions shall apply: 

New 

Article 2 

2.(1)  Any reference in this Directive to ‘products subject to excise duty 
shall apply to the following’ means products as defined by current 
which  are  subject  to  excise  duties  as  harmonised  by  Community 
provisions legislation:; 

– 

mineral oils, 

– 

alcohol and alcoholic beverages, 

– 

manufactured tobacco. 

(e)(2)  For the purposes of points (c) and (d), transmission and storage of 
invoices ‘by electronic means’ shall mean transmission or making 
available  to  the  recipient  and  storage  means  using  electronic 
equipment  for  processing  (including  digital  compression)  and 
storage  of  data,  and  employing  wires,  radio  transmission,  optical 
technologies or other electromagnetic means. 

Article 33(2) 
(replaced by 
91/680/EEC) 

Modified 

Article 33(2), first 
indent 
(replaced by 
91/680/EEC) 

Article 33(2), 
second indent 
(replaced by 
91/680/EEC) 

Article 33(2), 
third indent 
(replaced by 
91/680/EEC) 

Article 22(3)(e), 
first subpara-
graph 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Modified 

83 

 
 
  
 
 
TITLE II 

SCOPE 

Article 2Article 3 

Title II 
(77/388/EEC) 

Heading of Title II
(77/388/EEC) 

Article 2 
(77/388/EEC) 

1. 

The  following  transactions  shall  be  subject  to  value  added  tax 
VAT: 

Article 2 
(77/388/EEC) 

(a) 

the  supply  of  goods  or  services  effected  for  consideration 
within  the  territory  of  the  country  a  Member  State  by  a 
taxable person acting as such; 

Article 2(1) 
(77/388/EEC) 

Article 28a 

Scope 

1. 

The following shall also be subject to value added tax: 

Adapted 

Article 28a 
(inserted by 
91/680/EEC) 

Heading of 
Article 28a 
(inserted by 
91/680/EEC) 

Article 28a(1) 
(inserted by 
91/680/EEC) 

(b) 

the intra–Community acquisition of goods for consideration 
within the territory of a Member State by: 

New 

(a)(i) intra–Community 

of 

goods 

for 
acquisitions 
consideration  within  the  territory  of  the  country  by  a 
taxable  person  acting  as  such,  or  by  a  non–taxable 
legal  person,  where  the  vendor  is  a  taxable  person 
acting  as  such  who  is  not  eligible  for  the  exemption 
for  small  enterprises  provided  for  in  Article 24 
Articles 277  to  280  and  who  is  not  covered  by  the 
arrangements  laid  down  in  the  second  sentence  of 
Article 8(1)(a)  or  in  Article 28b(B)(1)  Article 34  or 
the first paragraph of Article 37.; 

Article 28a(1)(a) 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

84 

 
 
  
 
 
(b)(ii)  the intra–Community acquisition in the case of new 
means  of  transport  effected  for  consideration  within 
the  territory  of  the  country  by  taxable  persons,  a 
taxable  person,  or  a  non–taxable  legal  persons  who 
qualify  for  the  derogation  provided  for  in  the  second 
subparagraph  of  (a)  or  by  any  other  non–taxable 
person,  whose  other  acquisitions  are  not  subject  to 
VAT  pursuant  to  Article 4(1),  or  any  other  non–
taxable person; 

(c)(iii)  the intra–Community acquisition of goods which are 
in the case of products subject to excise duties effected 
for consideration within the territory of the country by 
duty,  where  the  excise  duty  on  the  intra–Community 
acquisition 
to  Directive 
92/12/EEC, within the territory of the Member State, a 
taxable  person,  or  a  non–taxable  legal  person  who 
qualifies  for  the  derogation  referred  to  in  the  second 
subparagraph  of  point (a),  and  for  which  become, 
whose  other  acquisitions  are  not  subject  to  VAT 
pursuant to Article 4(1); 

is  chargeable,  pursuant 

Article 28a(1)(b) 
(inserted by 
91/680/EEC) 

Adapted 

Article 28a(1)(c) 
(inserted by 
92/111/EEC) 

Adapted 

1.(c)  the  supply  of  goods  or  services  effected  for  consideration 
within  the  territory  of  the  country  a  Member  State  by  a 
taxable person acting as such; 

Article 2(1) 
(77/388/EEC) 

2.(d)  the importation of goods. 

2. 

For the purposes of this Title: 

(a)2. 

the The following shall be considered regarded as ‘new means of 
transport’:  vessels  exceeding  7.5 metres  in  length,  aircraft  the 
take–off weight of which exceeds 1 550 kilograms and motorized 
land vehicles the capacity of which exceeds 48 cubic centimetres 
or  the  power  of  which  exceeds  7.2 kilowatts,  where  they  are 
intended  for  the  transport  of  persons  or  goods,  except  for  the 
vessels and aircraft referred to in Article 15(5) and (6);: 

Adapted 

Article 2(2) 
(77/388/EEC) 

Article 28a(2) 
(inserted by 
91/680/EEC) 

Article 28a(2)(a) 
(inserted by 
91/680/EEC) 

Adapted 

85 

 
 
  
 
(a) 

the  following  shall  be  considered  as  ‘means  of  transport’: 
vessels exceeding 7.5 metres in length, aircraft the take–off 
weight  of  which  exceeds  1 550 kilograms  and  motorized 
motorised  land  vehicles  the  capacity  of  which  exceeds 
48 cubic  centimetres  or  the  power  of  which  exceeds 
7.2 kilowatts, intended for the transport of persons or goods, 
except for the vessels and aircraft referred to in Article 15(5) 
and  (6)  where  the  supply  takes  place  within  six  months  of 
the date of first entry into service or where the vehicle  has 
travelled for no more than 6 000 kilometres; 

(a)(b) the  following  shall  be  considered  as  ‘means  of  transport’: 
vessels exceeding 7.5 metres in length, aircraft the take–off 
weight  of  which  exceeds  1 550 kilograms  and  motorized 
land  vehicles  the  capacity  of  which  exceeds  48 cubic 
centimetres  or  the  power  of  which  exceeds  7.2 kilowatts, 
intended for the transport of persons or goods, except for the 
vessels and aircraft referred to in Article 15(5) and (6) with 
the exception of vessels used for navigation on the high seas 
and carrying passengers for reward, and vessels used for the 
purposes  of  commercial,  industrial  or  fishing  activities,  or 
for rescue or assistance at sea, or for inshore fishing, where 
the  supply  takes  place  within  three  months  of  the  date  of 
first entry into service or where the vessel has sailed for no 
more than 100 hours; 

(a)(c) the  following  shall  be  considered  as  ‘means  of  transport’: 
vessels exceeding 7.5 metres in length, aircraft the take–off 
weight  of  which  exceeds  1 550 kilograms  and  motorized 
land  vehicles  the  capacity  of  which  exceeds  48 cubic 
centimetres  or  the  power  of  which  exceeds  7.2 kilowatts, 
intended for the transport of persons or goods, except for the 
vessels and aircraft referred to in Article 15(5) and (6), with 
the  exception  of  aircraft  used  by  airlines  operating  for 
reward  chiefly  on  international  routes,  where  the  supply 
takes place within three months of the date of first entry into 
service  or  where  the  aircraft  has  flown  for  no  more  than 
40 hours;. 

(b) 

the means of transport referred to in (a) shall not be considered to 
be 
following  conditions  are 
simultaneously fulfilled: 

‘new’  where  both  of 

the 

Article 28a(2)(a) 
(inserted by 
91/680/EEC) 

Adapted 

Article 28a(2)(a) 
(inserted by 
91/680/EEC) 

Adapted 

Article 28a(2)(a) 
(inserted by 
91/680/EEC) 

Adapted 

Article 28a(2)(b), 
first subpara-
graph 
(replaced by 
94/5/EC) 

86 

 
 
  
 
they were supplied more than three months after the date of 
first  entry  into  service.  However,  this  period  shall  be 
increased  to  six  months  for  the  motorized  land  vehicles 
defined in (a), 

they  have  travelled  more  than  6 000 kilometres  in  the  case 
of land vehicles, sailed for more than 100 hours in the case 
of  vessels,  or  flown  for  more  than  40 hours  in  the  case  of 
aircraft. 

Member  States  shall  lay  down  the  conditions  under  which  the 
above  facts  can  referred  to  in  the  first  subparagraph  may  be 
regarded as established. 

3. 

The  land  vehicles,  vessels  and  aircraft  referred  to  in  paragraph 2 
shall be regarded as ‘second–hand means of transport’ where they 
are second–hand goods, as defined in Article 304, supplied by one 
of  the  persons  referred  to  in  Article 306  and  where  they  do  not 
meet  the  conditions  necessary  to  be  regarded  as  new  means  of 
transport. 

Article 28a(2)(b), 
first subpara-
graph, first indent
(replaced by 
94/5/EC) 

Article 28a(2)(b), 
first subpara-
graph, second 
indent 
(replaced by 
94/5/EC) 

Article 28a(2)(b), 
second subpara-
graph 
(replaced by 
94/5/EC) 

New 

Based on 
Article 28o(1)(a), 
first sentence 

Article 4 

By  way  of  derogation  from  the  first  subparagraph,  intra–
Community  acquisitions  of  goods  made  under  the  conditions  set 
out  in  paragraph 1a  by  a  taxable  person  or  non–taxable  legal 
person shall not be subject to value added tax. 

Article 28a(1)(a), 
second subpara-
graph 
(replaced by 
92/111/EEC) 

1a.1. 

The  By  way  of  derogation  from  Article 3(1)(b)(i),  the  following 
transactions shall benefit from the derogation set out in the second 
subparagraph of paragraph 1(a) not be subject to VAT: 

Article 28a(1a) 
(inserted by 
92/111/EEC) 

(a) 

the  intra–Community  acquisitions  acquisition  of  goods 
whose  by  a  taxable  person  or  a  non–taxable  legal  person, 
where  the  supply  of  such  goods  within  the  territory  of  the 
country  Member  State  of  acquisition  would  be  exempt 
pursuant to Article 15(4) to (10) Articles 144 and 147; 

Article 28a(1a)(a) 
(inserted by 
92/111/EEC) 

Adapted 

Adapted 

87 

 
 
  
 
 
 
 
 
 
Article 26a(D)(b) 
(inserted by 
94/5/EC) 

Adapted 

Article 28o(1)(g) 
(inserted by 
94/5/EC) 

Adapted 

Article 26a(D)(b) 
(inserted by 
94/5/EC) 

Adapted 

(b)  by  way  of  derogation  from  Article 28a(1)(a),  the  intra–
Community acquisitions acquisition of second–hand goods, 
works  of  art,  collectors’  items  or  antiques  shall  not  be 
subject to value added tax where the vendor is, as defined in 
Article 304,  where  the  vendor  is  a  taxable  dealer  acting  as 
such and VAT has been applied to the goods acquired have 
been subject to tax in the Member State of departure of the 
dispatch  or  transport  in  which  their  dispatch  or  transport 
began,  in  accordance  with  the  special  arrangements  for 
taxing  the  margin  scheme  provided  for  in  B,  or  where  the 
vendor  is  an  organizer  of  sales  by  public  auction  acting  as 
such and the goods acquired have been subject to tax in the 
Member  State  of  departure  of  the  dispatch  or  transport,  in 
accordance with the special arrangements provided for in C 
Articles 305 to 317; 

(g)(c) by  way  of  derogation  from  Article 28a(1)(a),  the  intra–
Community  acquisitions  acquisition  of  second–hand  means 
of  transport  are  not  subject  to  value  added  tax,  where  the 
vendor is a taxable dealer acting as such and VAT has been 
applied to the second–hand means of transport acquired has 
been  were  subject  to  the  tax,  in  the  Member  State  of 
departure of the dispatch or transport in which their dispatch 
or  transport  began,  in  accordance  with  (a)  the  transitional 
arrangements for second–hand means of transport; 

(b)(d) by  way  of  derogation  from  Article 28a(1)(a),  the  intra–
Community acquisitions acquisition of second–hand goods, 
works  of  art,  collectors’  items  or  antiques  shall  not  be 
subject  to  value  added  tax  where  the  vendor  is  a  taxable 
dealer  acting  as  such  and  the  goods  acquired  have  been 
subject  to  tax  in  the  Member  State  of  departure  of  the 
dispatch  or  transport,  in  accordance  with  the  special 
arrangements  for  taxing  the  margin  provided  for  in  B,  or 
where  the  vendor  is  as  defined  in  Article 304,  where  the 
vendor  is  an  organizer  organiser  of  sales  by  public  auction 
acting  as  such  and  VAT  has  been  applied  to  the  goods 
acquired have been were subject to tax in the Member State 
of  departure  of  the  dispatch  or  transport  in  which  their 
dispatch or transport of the goods began, in accordance with 
the  special  arrangements  provided  for  in  C  for  sales  by 
public auction; 

88 

 
 
  
 
(b)(e) the  intra–Community  acquisitions  acquisition  of  goods, 
other than those at (a), made the acquisition of referred to in 
points (a),  (b),  (c)  and  (d),  and  other  than  new  means  of 
transport  or  products  subject  to  excise  duty,  by  a  taxable 
person  for  the  purposes  of  his  agricultural,  forestry  or 
fisheries  undertaking  subject  to  the  flat–rate  scheme  for 
farmers, or by a taxable person who carries out only supplies 
of  goods  or  services  in  respect  of  which  VAT  is  not 
deductible, or by a non–taxable legal person:.  

Article 28a(1a)(b), 
first subpara-
graph 
(inserted by 
92/111/EEC) 

Adapted 

by a taxable person for the purpose of his agricultural, 
forestry  or  fisheries  undertaking,  subject  to  the  flat–
rate scheme set out in Article 25, by a taxable person 
who  carries  out  only  supplies  of  goods  or  services  in 
respect of which value added tax is not deductible, or 
by a non–taxable legal person, 

Article 28a(1a)(b), 
first subpara-
graph, first indent
(inserted by 
92/111/EEC) 

2. 

The exemption provided for in point (e) of paragraph 1 shall apply 
only if the following conditions are satisfied: 

New 

(a) 

for a total amount not exceeding, during the current calendar 
year,  the  total  value  of  intra–Community  acquisitions  of 
goods does not exceed a threshold which the Member States 
shall determine but which may not be less than 10 000 euro 
or the equivalent in national currency of ECU 10 000, and; 

(b)  provided 

the 

that 

intra–Community 
total  amount  of 
acquisitions  of  goods  did  not,  during  the  previous  calendar 
year,  the  total  value  of  intra–Community  acquisitions  of 
goods  did  not  exceed  the  threshold  referred  to  fixed  in  the 
second indent point (a).; 

Article 28a(1a)(b), 
first subpara-
graph, second 
indent 
(inserted by 
92/111/EEC) 

Adapted 

Article 28a(1a)(b), 
first subpara-
graph, third 
indent 
(inserted by 
92/111/EEC) 

Adapted 

The threshold which serves as the reference for the application of 
the  above  shall  consist  of  the  total  amount  value,  exclusive  of 
value  added  tax  VAT  due  or  paid  in  the  Member  State  from  in 
which  dispatch  or  transport  of  the  goods  are  dispatched  or 
transported  began,  of  intra–Community  acquisitions  of  goods 
other than new means of transport and other than goods subject to 
excise duty. 

Article 28a(1a)(b), 
second subpara-
graph 
(inserted by 
92/111/EEC) 

Adapted 

89 

 
 
  
 
 
 
3. 

Member States shall grant taxable persons and non–taxable legal 
persons  eligible  under  the  second  subparagraph  point (e)  of 
paragraph 1  the  right  to  opt  for  the  general  scheme  laid  down 
provided for in the first subparagraph Article 3(1)(b)(i). 

Member States shall determine lay down the detailed rules for the 
exercise  of  that  the  option  referred  to  in  the  first  subparagraph, 
which  shall  in  any  case  apply  for  event  cover  a  period  of  two 
calendar years. 

TITLE IIITITLE II 

TERRITORIAL APPLICATION SCOPE 

Article 28a(1)(a), 
third subpara-
graph, first 
sentence 
(inserted by 
91/680/EEC) 

Article 28a(1)(a), 
third subpara-
graph, second 
sentence 
(inserted by 
91/680/EEC) 

Adapted 

Title III 
(77/388/EEC) 

Heading of 
Title III 
(77/388/EEC) 

Adapted 

Article 5 

2. 
For the purposes of this This Directive, shall apply to the ‘territory 
of  the  country’  shall  be  the  area  of  application  of  the  Treaty establishing 
the European Economic Community as defined in respect of each Member 
State  in  Article 227  determined  in  accordance  with  Article 299  of  the 
Treaty. 

Article 3(2) 
(replaced by 
91/680/EEC) 

Adapted 

Article 6 

3.1. 

The  This  Directive  shall  not  apply  to  the  following  territories  of 
individual Member States shall also be excluded from the territory 
of  the  country  forming  part  of  the  customs  territory  of  the 
Community: 

Article 3(3), 
second subpara-
graph 
(replaced by 
91/680/EEC) 

Adapted 

90 

 
 
  
 
 
 
 
 
Hellenic Republic: 

(a) 

΄Αγιο ΄ΟροςMount Athos; 

Kingdom of Spain: 

(b) 

the Canary Islands; 

French Republic: 

(c) 

the French overseas departments; 

(d) 

the Åland Islands; 

(e) 

the Channel Islands. 

Article 3(3), 
second subpara-
graph, third 
indent 
(replaced by 
91/680/EEC) 

Adapted 

Article 3(3), 
second subpara-
graph, first indent
(replaced by 
91/680/EEC) 

Adapted 

Article 3(3), 
second subpara-
graph, second 
indent 
(replaced by 
91/680/EEC) 

Adapted 

Protocol No 2 
(Act of Accession, 
AT, FI and SE) 

Article 299(6)(c) 
(EC Treaty) 

2. 

The  This  Directive  shall  not  apply  to  the  following  territories  of 
individual Member States shall be excluded from  the  territory of 
the  country  not  forming  part  of  the  customs  territory  of  the 
Community: 

Article 3(3), first 
subparagraph 
(replaced by 
91/680/EEC) 

Federal Republic of Germany: 

(a) 

the Island of Heligoland,; 

(b) 

the territory of Buesingen; 

91 

Adapted 

Article 3(3), first 
subparagraph, 
first indent 
(replaced by 
91/680/EEC) 

Adapted 

 
 
  
 
Kingdom of Spain: 

(c)  Ceuta,; 

(d)  Melilla; 

Republic of Italy: 

(e)  Livigno,; 

(f)  Campione d’Italia,; 

(g) 

the Italian waters of Lake Lugano; 

(h)  Gibraltar. 

Article 3Article 7 

For  the  purposes  of  applying  this  Directive,  the  following 

1. 
defintions shall apply: 

Article 3(3), first 
subparagraph, 
second indent 
(replaced by 
91/680/EEC) 

Adapted 

Article 3(3), first 
subparagraph, 
third indent 
(replaced by 
91/680/EEC) 

Adapted 

Article 28 
(Act of Accession, 
DK, IE and UK) 

Article 3 
(replaced by 
91/680/EEC) 

Article 3(1) 
(replaced by 
91/680/EEC) 

Adapted 

(a) 

–(b) 

‘Member State’ and ‘territory of a Member State’ shall mean the 
territory of the country as defined in respect of each Member State 
in paragraphs 2 and 3, with the exception of any territory referred 
to in Article 6,; 

Article 3(1), first 
indent 
(replaced by 
91/680/EEC) 

‘Community’  and  ‘territory  of  the  Community’  shall  mean  the 
territory of the Member States Community as defined in respect of 
each  Member  State  in  paragraphs 2  and  3  determined  in 
accordance  with  Article 299  of  the  Treaty  with  the  exception  of 
any territory referred to in Article 6,; 

Adapted 

Article 3(1), 
second indent 
(replaced by 
91/680/EEC) 

Adapted 

92 

 
 
  
 
(c) 

(d) 

4.1. 

‘third territory’ and ‘third country’ shall mean any territory other 
than  those  defined  in  paragraphs 2  and  3  as  the  territory  of  a 
Member State territories’ means the territories which form part of 
the  territory  of  the  Community  and  which  are  referred  to  in 
Article 6.; 

Article 3(1), third 
indent 
(replaced by 
91/680/EEC) 

Adapted 

‘third territory’ and ‘third country’ shall mean means any State or 
territory  other  than  those  defined  in  paragraphs 2  and  3  as  the 
territory  of  a  Member  State  which  does  not  form  part  of  the 
territory  of  the  Community  as  determined  in  accordance  with 
Article 299 of the Treaty. 

Article 3(1), third 
indent 
(replaced by 
91/680/EEC) 

Adapted 

Article 8 

By  way  of  derogation  from  paragraph 1,  in  In  view  of:  the 
conventions  and  treaties  which  they  have  concluded  respectively 
with France and the United Kingdom, the Principality of Monaco 
and the Isle of Man shall not be regarded, for the purposes of the 
application of this Directive, as third countries. Similarly, in view 
of  the  Treaty  concerning  the  Establishment  of  the  Republic  of 
Cyprus,  the  United  Kingdom  Sovereign  Base  Areas  of  Akrotiri 
and Dhekelia shall not be regarded as third territories. 

Article 3(4), first 
subparagraph 
(replaced by 
92/111/EEC) 

Adapted 

the  conventions  and  treaties  which  the  Principality  of 
Monaco  and  the  Isle  of  Man  have  concluded  respectively 
with the French Republic and the United Kingdom of Great 
Britain and Northern Ireland, 

the Treaty concerning the Establishment of the Republic of 
Cyprus, 

Article 3(4), first 
subparagraph 
first indent  
(replaced by 
Protocol No 3 to 
the 2003 Act of 
Accession) 

Article 3(4), first 
subparagraph, 
second indent  
(replaced by 
Protocol No 3 to 
the 2003 Act of 
Accession) 

93 

 
 
  
 
 
 
 
the  Principality  of  Monaco,  the  Isle  of  Man  and  the  United 
Kingdom Sovereign Base Areas of Akrotiri and Dhekelia shall not 
be  treated  for  the  purpose  of  the  application  of  this  Directive  as 
third territories. 

2. 

Member  States  shall  take  the  measures  necessary  to  ensure  that 
transactions  originating  in  or  intended  for  the  Principality  of 
Monaco  are  treated  as  transactions  originating  in  or  intended  for 
France, that transactions originating in or intended for the Isle of 
Man are treated as transactions originating in or intended for the 
United Kingdom, and that transactions originating in or intended 
for  the  United  Kingdom  Sovereign  Base  Areas  of  Akrotiri  and 
Dhekelia are treated as transactions originating in or intended for 
Cyprus:. 

– 

the  Principality  of  Monaco  are  treated  as  transactions 
originating in or intended for the French Republic, 

– 

the Isle of Man are treated as transactions originating in or 
intended  for  the  United  Kingdom  of  Great  Britain  and 
Northern Ireland. 

the United Kingdom Sovereign Base Areas of Akrotiri and 
Dhekelia  are  treated  as  transactions  originating  in  or 
intended for the Republic of Cyprus. 

Article 3(4), first 
subparagraph in 
fine 
(replaced by 
Protocol No 3 to 
the 2003 Act of 
Accession) 

Article 3(4), 
second subpara-
graph 
(replaced by 
92/111/EEC) 

Article 3(4), 
second subpara-
graph, first indent
(replaced by 
92/111/EEC) 

Adapted 

Article 3(4), 
second subpara-
graph, second 
indent 
(replaced by 
92/111/EEC) 

Adapted 

Article 3(4), 
second subpara-
graph, third 
indent  
(inserted by 
Protocol No 3 to 
the 2003 Act of 
Accession) 

94 

 
 
  
 
 
 
Article 9 

5. 
If  the  Commission  considers  that  the  provisions  laid  down  in 
paragraphs 3 and 4 Articles 6 and 8 are no longer justified, particularly in 
terms  of  fair  competition  or  own  resources,  it  shall  submit  present 
appropriate proposals to the Council. 

TITLE IVTITLE III 

TAXABLE PERSONS 

Article 4Article 10 

‘Taxable  person’  shall  mean  any  person  who,  independently, 
carries  out  in  any  place  any  economic  activity  specified  in 
paragraph 2, whatever the purpose or results of that activity. 

The economic activities referred to in paragraph 1 shall comprise 
all  activities  Any  activity  of  producers,  traders  and  or  persons 
supplying  services,  including  mining  and  agricultural  activities 
and  activities  of  the  professions,  shall  be  regarded  as  an 
‘economic  activity’.  The  exploitation  of  tangible  or  intangible 
property  for  the  purposes  of  obtaining  income  therefrom  on  a 
continuing basis shall also be considered regarded as an economic 
activity. 

1. 

2. 

4.2. 

Article 3(5) 
(replaced by 
91/680/EEC) 

Adapted 

Title IV 
(77/388/EEC) 

Heading of 
Title IV 
(77/388/EEC) 

Article 4 
(77/388/EEC) 

Article 4(1) 
(77/388/EEC) 

Adapted 

Article 4(2) 
(77/388/EEC) 

Adapted 

Any  In  addition  to  the  persons  referred  to  in  paragraph 1,  any 
person who from time to time, on an occasional basis, supplies a 
new  means  of  transport,  under  the  conditions  laid  down  in 
Article 28c(A) which is dispatched or transported to the customer 
by the vendor or the customer, or on behalf of the vendor or the 
customer, to a destination outside the territory of a Member State 
but within the territory of the Community, shall also be regarded 
as a taxable person. 

Article 28a(4) 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

95 

 
 
  
 
 
 
Article 11 

4. 
The  use  of  the  word  condition  in  paragraph 1  that  the  economic 
activity  be  conducted  ‘independently’  in  paragraph 1  shall  exclude 
employed and other persons from the tax VAT in so far as they are bound 
to  an  employer  by  a  contract  of  employment  or  by  any  other  legal  ties 
creating  the  relationship  of  employer  and  employee  as  regards  working 
conditions, remuneration and the employer’s liability.  

Article 4(4), first 
subparagraph 
(77/388/EEC) 

Adapted 

Article 12 

Subject to the consultations provided for in Article 29, After consulting the 
VAT Committee, each Member State may treat regard as a single taxable 
person persons established in the territory of the country that Member State 
who,  while  legally  independent,  are  closely  bound  to  one  another  by 
financial, economic and organizational links organisational links. 

Article 4(4), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

Article 13 

3.1. 

Member  States  may  also  regard  as  a  taxable  person  anyone  who 
carries  out,  on  an  occasional  basis,  a  transaction  relating  to  the 
activities as referred to in paragraph 2 the second subparagraph of 
Article 10(1) and in particular one of the following transactions: 

Article 4(3) 
(77/388/EEC) 

Adapted 

(a) 

the  supply,  before  first  occupation,  of  buildings  a  building 
or parts of a buildings and of the land on which they stand 
the building stands; 

(b) 

the supply of building land. 

2. 

A building shall be taken to For the purposes of paragraph 1(a), a 
‘building’ shall mean any structure fixed to or in the ground. 

Article 4(3)(a), 
first subpara-
graph, first 
sentence 
(77/388/EEC) 

Adapted 

Article 4(3)(b), 
first subpara-
graph 
(77/388/EEC) 

Article 4(3)(a), 
third subpara-
graph 
(77/388/EEC) 

96 

 
 
  
 
 
 
 
Member  States  may  determine  lay  down  the  conditions  of 
application of this detailed rules for applying the criterion referred 
to  in  paragraph 1(a)  to  transformations  conversions  of  buildings 
and  may  determine  what  is  meant  by  ‘the  land  on  which  they 
stand a building stands’. 

Article 4(3)(a), 
first subpara-
graph, second 
sentence 
(77/388/EEC) 

Member  States  may  apply  criteria  other  than  that  of  first 
occupation,  such  as  the  period  elapsing  between  the  date  of 
completion  of  the  building  and  the  date  of  first  supply,  or  the 
period elapsing between the date of first occupation and the date 
of  subsequent  supply,  provided  that  these  those  periods  do  not 
exceed five tears years and two years respectively. 

3. 

‘Building For the purposes of paragraph 1(b), ‘building land’ shall 
mean  any  unimproved  or  improved  land  defined  as  such  by  the 
Member States. 

Adapted 

Article 4(3)(a), 
second subpara-
graph 
(77/388/EEC) 

Article 4(3)(b), 
second subpara-
graph 
(77/388/EEC) 

Article 14 

5.1. 

States, regional and local government authorities and other bodies 
governed  by  public  law  shall  not  be  considered  regarded  as 
taxable persons in respect of the activities or transactions in which 
they  engage  as  public  authorities,  even  where  they  collect  dues, 
fees,  contributions  or  payments  in  connection  with  these  those 
activities or transactions. 

Article 4(5), first 
subparagraph 
(77/388/EEC) 

Adapted 

However, when they engage in such activities or transactions, they 
shall be considered regarded as taxable persons in respect of these 
those  activities  or  transactions  where  their  treatment  as  non–
taxable  persons  would  lead  to  cause  significant  distortions 
distortion of competition. 

Article 4(5), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

In  any  case,  these  event,  bodies  governed  by  public law  shall  be 
considered regarded as taxable persons in relation to respect of the 
activities  listed  in  Annex D  Annex I,  provided  they  that  those 
activities  are  not  carried  out  on  such  a  small  scale  as  to  be 
negligible. 

Article 4(5), third 
subparagraph 
(77/388/EEC) 

Adapted 

97 

 
 
  
 
 
 
 
 
 
2. 

Member  States  may  consider  regard  activities  of  these  bodies 
which  are,  exempt  under  Article 13  or  28  Articles 129,  132,  133 
or 364, or Articles 367 to 383, engaged in by bodies governed by 
public  law  as  activities  in  which  they  those  bodies  engage  in  as 
public authorities. 

TITLE VTITLE IV 

TAXABLE TRANSACTIONS 

Chapter 1 

Supply of goods 

Article 5Article 15 

Supply of goods 

Article 4(5), 
fourth subpara-
graph 
(77/388/EEC) 

Adapted 

Title V 
(77/388/EEC) 

Heading of Title V
(77/388/EEC) 

Article 5 
(77/388/EEC) 

Heading of 
Article 5 
(77/388/EEC) 

1. 

4.2. 

‘Supply of goods’ shall mean the transfer of the right to dispose of 
tangible property as owner. 

Article 5(1) 
(77/388/EEC) 

The In addition to the transaction referred to in paragraph 1, each 
of  the  following  shall  also  be  considered  supplies  within  the 
meaning of paragraph 1 regarded as a supply of goods: 

Article 5(4) 
(77/388/EEC) 

Adapted 

(a) 

(b) 

the  transfer,  by  order  made  by  or  in  the  name  of  a  public 
authority  or  in  pursuance  of  the  law,  of  the  ownership  of 
property against payment of compensation; 

Article 5(4)(a) 
(77/388/EEC) 

the actual handing over of goods, pursuant to a contract for 
the  hire  of  goods  for  a  certain  period,  or  for  the  sale  of 
goods on deferred terms, which provides that in the normal 
course of events ownership shall is to pass at the latest upon 
payment of the final instalment; 

Article 5(4)(b) 
(77/388/EEC) 

Adapted 

(c) 

the  transfer  of  goods  pursuant  to  a  contract  under  which 
commission is payable on purchase or sale. 

Article 5(4)(c) 
(77/388/EEC) 

98 

 
 
  
 
 
 
 
5.3. 

Member  States  may  consider  regard  the  handing  over  of  certain 
works  of  construction  to  be  supplies  within  the  meaning  of 
paragraph 1 as a supply of goods. 

Article 5(5) 
(replaced by 
95/7/EC) 

Adapted 

Article 16 

2.1. 

Electric  current,  gas,  heat,  refrigeration  and  the  like  shall  be 
considered treated as tangible property. 

Article 5(2) 
(77/388/EEC) 

3.2. 

Member  States  may  consider  regard  the  following  rights  as 
tangible property: 

Article 5(3) 
(77/388/EEC) 

Adapted 

(a) 

certain interest interests in immovable property; 

Adapted 

Article 5(3)(a) 
(77/388/EEC) 

Adapted 

(b) 

rights  in  rem  giving  the  holder  thereof  a  right  of  user  use 
over immovable property; 

Article 5(3)(b) 
(77/388/EEC) 

(c) 

shares  or  interests  equivalent  to  shares  giving  the  holder 
thereof de jure or de facto rights of ownership or possession 
over immovable property or part thereof. 

Article 5(3)(c) 
(77/388/EEC) 

Adapted 

Article 17 

6. 
The  application  by  a  taxable  person  of  goods  forming  part  of  his 
business  assets  for  his  private  use  or  that  of  his  staff,  or  their  disposal 
thereof  free  of  charge  or,  more  generally,  their  application  for  purposes 
other  than  those  of  his  business  shall  be  treated  as  a  supply  of  goods  for 
consideration,  where  the  value  added  tax  VAT  on  the  those  goods  in 
question  or  the  component  parts  thereof  was  wholly  or  partly  deductible, 
shall be treated as supplies made for consideration. 

Article 5(6), first 
sentence 
(77/388/EEC) 

Adapted 

However,  the  application  for  the  giving  of  goods  for  business  use  as 
samples  or  the  making  of  as  gifts  of  small  value  for  the  purposes  of  the 
taxable person’s business shall not be so treated as a supply of goods for 
consideration. 

Article 5(6), 
second sentence 
(77/388/EEC) 

Adapted 

99 

 
 
  
 
 
 
Article 18 

5. 

The  following  shall  be  treated  as  supplies  of  goods  effected  for 
consideration: 

(b)1. 

the The transfer by a taxable person of goods from forming part of 
his undertaking business assets to another Member State shall be 
treated as a supply of goods for consideration. 

The  following  shall  be  regarded  as  having  been  transferred  to 
another  Member  State:  any  ‘Transfer  to  another  Member  State’ 
shall  mean  the  dispatch  or  transport  of  tangible  property 
dispatched or transported by or on behalf of the taxable person out 
of,  for  the  purposes  of  his  business,  to  a  destination  outside  the 
territory  defined  in  Article 3  of  the  Member  State  in  which  the 
property is located, but within the Community for the purposes of 
his  undertaking,  other  than  for  the  purposes  of  one  of  the 
following transactions:. 

Article 28a(5) 
(replaced by 
95/7/EC) 

Article 28a(5)(b) 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Article 28a(5)(b) 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

2. 

The  following  shall  be  regarded  as  having  been  transferred  to 
another  Member  State:  any  tangible  property  dispatched  or 
transported  by  or  on  behalf  of  the  taxable  person  out  of  the 
territory  defined  in  Article 3  but  within  the  Community  for  the 
purposes  of  his  undertaking,  other  than  dispatch  or  transport  of 
goods  for the purposes of one of the following transactions shall 
not be regarded as a transfer to another Member State: 

Article 28a(5)(b) 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

–(a)  the  supply  of  the  goods  in  question  by  the  taxable  person 
within  the  territory  of  the  Member  State  of  arrival  of  in 
which  the  dispatch  or  transport  under  ends,  in  accordance 
with  the  conditions  laid  down  in  the  second  sentence  of 
Article 8(1)(a) and in Article 28b(B)(1) Article 34,; 

Article 28a(5)(b) 
second subpara-
graph, first indent
(inserted by 
91/680/EEC) 

–(b)  the  supply  of  the  goods  in  question  by  the  taxable  person, 
for installation or assembly by or on behalf of the supplier, 
by  the  taxable  person  within  the  territory  of  the  Member 
State of arrival of the in which dispatch or transport under of 
the goods ends, in accordance with the conditions laid down 
in 
in 
Article 28b(B)(1) the first paragraph of Article 37,; 

sentence  of  Article 8(1)(a)  and 

second 

the 

Adapted 

Article 28a(5)(b) 
second subpara-
graph, first indent
(inserted by 
91/680/EEC) 

Adapted 

100 

 
 
  
 
 
 
–(c)  the  supply  of  the  goods  in  question  by  the  taxable  person 
under on board a ship, an aircraft or a train in the course of a 
passenger  transport  operation  in  accordance  with  the 
conditions laid down in Article 8(1)(c) Article 38,; 

–(d)  the  supply  of  gas  through  the  natural  gas  distribution 
system,  or  of  electricity,  under  in  accordance  with  the 
conditions  set  out  laid  down  in  Article 8(1)(d)  or  (e) 
Articles 39 or 40.; 

(e) 

the  supply  of  the  goods  in  question  by  the  taxable  person 
within  the  territory  of  the  country  under  Member  State  in 
which dispatch or transport of the goods ends, in accordance 
in 
in  Article 15  or 
laid  down 
with 
Article 28c(A) Articles 135, 142, 143, 144, 147 or 148,; 

the  conditions 

Article 28a(5)(b) 
second subpara-
graph, second 
indent 
(inserted by 
91/680/EEC) 

Adapted 

Article 28a(5)(b), 
second subpara-
graph, eighth 
indent  
(inserted by 
2003/92/EC) 

Adapted 

Article 28a(5)(b) 
second subpara-
graph, third 
indent 
(inserted by 
91/680/EEC) 

Adapted 

–(f) 

the supply of a service, performed for the taxable person and 
involving, and consisting in work on the goods in question 
physically  carried  out  in  the  Member  State  in  which  the 
dispatch  or  transport  of  the  goods  ends,  provided  that  the 
goods, after being worked upon, are re–dispatched returned 
to that taxable person in the Member State from which they 
had were initially been dispatched or transported,; 

Article 28a(5)(b) 
second subpara-
graph, fifth indent
(replaced by 
95/7/EC) 

Adapted 

–(g)  the  temporary  use  of  the  goods  in  question  within  the 
territory  of  the  Member  State  of  arrival  of  the  dispatch  or 
transport of the goods in which dispatch or transport of the 
goods ends, for the purposes of the supply of services by the 
taxable  person  established  within  the  territory  of  the 
Member  State  of  departure  of  the  in  which  dispatch  or 
transport of the goods began,; 

Article 28a(5)(b) 
second subpara-
graph, sixth 
indent 
(inserted by 
91/680/EEC) 

Adapted 

101 

 
 
  
 
(h) 

twenty–four  months,  within 

the temporary use of the goods in question, for a period not 
exceeding  24 months 
the 
territory  of  another  Member  State  in  which  the  import  the 
importation  of  the  same  goods  from  a  third  country  with  a 
view to their temporary use would be eligible for covered by 
the  arrangements  for  temporary  importation  with  full 
exemption from import duties. 

Article 28a(5)(b) 
second subpara-
graph, seventh 
indent 
(inserted by 
91/680/EEC) 

Adapted 

3. 

However, when If one of the conditions to which the benefit of the 
above  is  subordinated  governing  eligibility  under  paragraph 2  is 
no  longer  met,  the  goods  shall  be  considered  regarded  as  having 
been transferred to a destination in another Member State. In this 
case such cases, the transfer is carried out at the moment that the 
conditions is no longer shall be deemed to take place at the time 
when that condition ceases to be met. 

Article 28a(5)(b) 
third subpara-
graph 
(inserted by 
92/111/EEC) 

Adapted 

Article 19 

Member  States  may  treat  each  of  the  following  transactions  as 

7. 
supplies made a supply of goods for consideration: 

Article 5(7) 
(77/388/EEC) 

(a) 

(b) 

(c) 

the  application  by  a  taxable  person  for  the  purposes  of  his 
business  of  goods  produced,  constructed,  extracted,  processed, 
purchased  or  imported  in  the  course  of  such  business,  where  the 
value added tax VAT on such goods, had they been acquired from 
another taxable person, would not be wholly deductible; 

Adapted 

Article 5(7)(a) 
(77/388/EEC) 

the application of goods by a taxable person for the purposes of a 
non–taxable transaction, where the value added tax VAT on such 
goods  became  wholly  or  partly  deductible  upon  their  acquisition 
or  upon  their  application  in  accordance  with  subparagraph (a) 
point (a); 

Article 5(7)(b) 
(77/388/EEC) 

except  in  those  with  the  exception  of  the  cases  mentioned  in 
paragraph 8 referred  to in  Article 20,  the retention  of  goods  by  a 
taxable person, or by his successors where he ceases to carry out a 
taxable  economic  activity,  where  the  value  added  tax  VAT  on 
such  goods  became  wholly  or  partly  deductible  upon  their 
acquisition  or  upon 
in  accordance  with 
their  application 
subparagraph (a) point (a). 

Article 5(7)(c) 
(77/388/EEC) 

Adapted 

102 

 
 
  
 
 
Article 20 

8. 
In the event of a transfer, whether for consideration or not or as a 
contribution to a company, of a totality of assets or part thereof, Member 
States  may  consider  that  no  supply  of  goods  has  taken  place  and  in  that 
event the recipient shall person to whom the goods are transferred is to be 
treated as the successor to the transferor. 

Article 5(8), first 
sentence 
(77/388/EEC) 

Adapted 

Where  appropriate,  Member  States  may  take  the  necessary  measures  to 
prevent  distortion  of  competition  in  cases  where  the  recipient  person  to 
whom the goods are transferred is not wholly liable to tax for payment of 
VAT. 

Article 5(8), 
second sentence 
(77/388/EEC) 

Adapted 

Chapter 2 

Intra–Community acquisition of goods 

Article 21 

‘Intra–Community  acquisition  of  goods’  shall  mean  acquisition  of 
3. 
the right to dispose as owner of  movable tangible property, dispatched or 
transported to the person acquiring the goods by or on behalf of the vendor 
or the person acquiring the goods, to a Member State other than that from 
in  which  dispatch  or  transport  of  the  goods  are  dispatched  or  transported 
began. 

Where  goods  acquired  by  a  non–taxable  legal  person  are  dispatched  or 
transported  from  a  third  territory  or  a  third  country  and  imported  by  that 
non–taxable legal person into a Member State other than the Member State 
of  arrival  in  which  dispatch  or  transport  of  the  goods  dispatched  or 
transported  ends,  the  goods  shall  be  deemed  to  have  regarded  as  having 
been  dispatched  or  transported  from  the  Member  State  of  import 
importation.  That  Member  State  shall  grant  the  importer  as  defined  in 
Article 21(2)  designated  or  recognised  under  Article  193  as  liable  for 
payment of VAT a refund of the value added tax VAT paid in connection 
with respect of the importation of the goods, in so far as provided that the 
importer  establishes  that  his  acquisition  was  subject  to  value  added  tax 
VAT has been applied to his acquisition in the Member State of arrival in 
which dispatch or transport of the goods dispatched or transported ends. 

Article 28a(3), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Article 28a(3), 
second subpara-
graph 
(inserted by 
91/680/EEC and 
amended by 
2000/65/EC) 

Adapted 

103 

 
 
  
 
 
 
 
 
Article 22 

6. 
The  intra–Community  acquisition  of  goods  for  consideration  shall 
include the use The application by a taxable person, for the purposes of his 
undertaking business, of goods dispatched or transported by or on behalf of 
that  taxable  person  from  another  Member  State,  within  the  territory  of 
which  the  goods  were  produced,  extracted,  processed,  purchased,  or 
acquired  as  defined  in  paragraph 1  within  the  meaning  of  Article 3(1)(b), 
or  of  goods  imported  by  the  that  taxable  person  within  the  framework  of 
his  undertaking  for  the  purposes  of  his  business  into  that  other  Member 
State,  shall  be  treated  as  an  intra–Community  acquisition  of  goods  for 
consideration. 

Article 28a(6) 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Article 23 

The following shall also be deemed to be an intra–Community acquisition 
of goods effected for consideration: The appropriation of goods application 
by the armed forces of a State party to the North Atlantic Treaty, for their 
use or for the use of the civilian staff accompanying them, of goods which 
they  have  not  acquired  purchased  subject  to  the  general  rules  governing 
taxation  on  the  domestic  market  of  one  of  the  Member  States,  when  a 
Member State, shall be treated as an intra–Community acquisition of goods 
for consideration, where the importation of these those goods could would 
not  benefit  from  be  eligible  for  the  exemption  set  out  provided  for  in 
Article 14(1)(g) Article 140(h). 

Article 28a(6) 
second subpara-
graph 
(inserted by 
92/111/EEC) 

Adapted 

Article 24 

7. 
Member  States  shall  take  the  measures  necessary  to  ensure  that 
transactions  a  transaction  which  would  have  been  classed  as  ‘supplies  a 
supply of goods’ as defined in paragraph 5 or Article 5 if they it had been 
carried  out  within  the  their  territory  of  the  country  by  a  taxable  person 
acting  as  such  are  is  classed  as  ‘intra–Community  acquisitions  an  intra–
Community acquisition of goods’. 

Article 28a(7) 
(inserted by 
91/680/EEC) 

Adapted 

Chapter 3 

Supply of services 

Article 6Article 25 

Supply of services 

104 

Article 6 
(77/388/EEC) 

Heading of 
Article 6 
(77/388/EEC) 

 
 
  
 
 
 
 
 
 
1. 

‘Supply  of  services’  shall  mean  any  transaction  which  does  not 
constitute a supply of goods within the meaning of Article 5. 

–2. 

‘Telecommunications  services’  shall  be  deemed  to  be  mean 
services  relating  to  the  transmission,  emission  or  reception  of 
signals,  writing  words,  images  and  sounds  or  information  of  any 
nature  by  wire,  radio,  optical  or  other  electromagnetic  systems, 
including  the  related  transfer  or  assignment  of  the  right  to  use 
capacity for such transmission, emission or reception. 

Article 26 

Such transactions  A supply of services  may include consist, inter alia,  in 
one of the following transactions: 

–(a) 

assignments the assignment of intangible property whether or not 
it is the subject of a document establishing title,; 

–(b) 

obligations the obligation to refrain from an act, or to tolerate an 
act or situation,; 

–(c) 

the  performances  performance  of  services  in  pursuance  of  an 
order made by or in the name of a public authority or in pursuance 
of the law. 

Article 6(1), first 
subparagraph 
(77/388/EEC) 

Adapted 

Article 9(2)(e), 
ninth indent, 
second sentence 
(inserted by 
1999/59/EC) 

Adapted 

Article 6(1), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

Article 6(1), 
second subpara-
graph, first indent
(77/388/EEC) 

Article 6(1), 
second subpara-
graph, second 
indent 
(77/388/EEC) 

Article 6(1), 
second subpara-
graph, third 
indent 
(77/388/EEC) 

105 

 
 
  
 
 
Article 27 

2.1. 

The Each of the following transactions shall be treated as supplies 
a supply of services for consideration: 

Article 6(2), first 
subparagraph 
(77/388/EEC) 

Adapted 

(a) 

the use of goods forming part of the assets of a business for 
the  private  use  of  the  a  taxable  person  or  of  his  staff  or, 
more  generally,  for  purposes  other  than  those  of  his 
business, where the value added tax VAT on such goods is 
was wholly or partly deductible; 

Article 6(2), first 
subparagraph, 
point (a) 
(77/388/EEC) 

Adapted 

(b) 

supplies the supply of services carried out free of charge by 
the a taxable person for his private use or that of his staff or, 
more  generally,  for  purposes  other  than  those  of  his 
business. 

Article 6(2), first 
subparagraph, 
point (b) 
(77/388/EEC) 

2. 

Member  States  may  derogate  from  the  provisions  of  this 
paragraph paragraph 1 provided that such derogation does not lead 
to cause distortion of competition. 

Adapted 

Article 6(2), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

Article 28 

In  order  to  prevent  distortion  of  competition  and  subject  to  the 
3. 
consultations  provided  for  in  Article 29  after  consulting  the  VAT 
Committee,  Member  States  may  treat  as  a  supply  of  services  for 
consideration the supply by a taxable person of a service for the purposes 
of  his  undertaking  business  where  the  value  added  tax  VAT  on  such  a 
service, had were it been supplied by another taxable person, would not be 
wholly deductible. 

Article 6(3) 
(77/388/EEC) 

Adapted  

Article 29 

Where  a  taxable  person  acting  in  his  own  name  but  on  behalf  of 
4. 
another takes part in a supply of services, he shall be considered deemed to 
have received and supplied those services himself. 

Article 6(4) 
(77/388/EEC) 

Adapted 

106 

 
 
  
 
 
 
 
Article 30 

Article 5(8)  Article 20  shall  apply  in  like  manner  to  the  supply  of 

5. 
services. 

Article 6(5) 
(77/388/EEC) 

Chapter 4 

Importation of goods 

Article 7Article 31 

Imports 

1. 

‘Importation of goods’ shall mean: 

Article 7 
(replaced by 
91/680/EEC) 

Heading of 
Article 7 
(replaced by 
91/680/EEC) 

Article 7(1) 
(replaced by 
91/680/EEC) 

(a) 
‘Importation of goods’ shall mean the entry into the Community of 
goods which do are not fulfil the conditions laid down in Articles 9 and 10 
in  free  circulation  within  the  meaning  of  Article 24  of  the  Treaty 
establishing  the  European  Economic  Community  or,  where  the  goods  are 
covered  by  the  Treaty  establishing  the  European  Coal  and  Steel 
Community, are not in free circulation;. 

Article 7(1)(a) 
(replaced by 
91/680/EEC) 

Adapted 

(b) 
the In addition to the transaction referred to in the first paragraph, 
the  entry  into  the  Community  of  goods  which  are  in  free  circulation, 
coming from a third territory, other than the goods covered by (a) forming 
part  of  the  customs  territory  of  the  Community,  shall  be  regarded  as  the 
importation of goods. 

Article 7(1)(b) 
(replaced by 
92/111/EEC) 

Adapted 

Article 28n 
(inserted by 
92/111/EEC) 

Heading of 
Article 28n 
(inserted by 
92/111/EEC) 

Article 28n 

Transitional measures 

107 

 
 
  
 
 
 
 
1. 

When goods: 

– 

entered  the  territory  of  the  country  within  the  meaning  of 
Article 3 before 1 January 1993, and 

– 

were placed, on entry into the territory of that country, under 
one  of  the  regimes  referred  to  in  Article 14(1)(b)  or  (c),  or 
Article 16(1)(A), and 

– 

have not left that regime before 1 January 1993, 

the provisions in force at the moment the goods were placed under 
that  regime  shall  continue  to  apply  for  the  period,  as  determined 
by those provisions, the goods remain under that regime. 

2. 

The  following  shall  be  deemed  to  be  an  import  of  goods  within 
the meaning of Article 7(1): 

Article 28n(1) 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(1), 
first indent 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(1), 
second indent 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(1), 
third indent 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(1) 
in fine 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(2), 
first subpara-
graph 
(inserted by 
92/111/EEC) 

Obsolete 

108 

 
 
  
 
 
(a) 

the removal, including irregular removal, of goods from the 
regime referred to in Article 14(1)(c) under which the goods 
were placed before 1 January 1993 under the conditions set 
out in paragraph 1; 

(b) 

the removal, including irregular removal, of goods from the 
regime  referred  to  in  Article 16(1)(A)  under  which  the 
goods  were  placed  before  1 January  1993  under  the 
conditions set out in paragraph 1; 

Article 28n(2), 
first subpara-
graph, point (a) 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(2), 
first subpara-
graph, point (b) 
(inserted by 
92/111/EEC) 

Obsolete 

(c) 

the  termination  of  a  Community  internal  transit  operation 
started  before  1 January  1993  in  the  Community  for  the 
purpose  of  supply  of  goods  for  consideration  made  before 
1 January 1993 in the Community by a taxable person acting 
as such; 

Article 28n(2), 
first subpara-
graph, point (c) 
(inserted by 
92/111/EEC) 

(d) 

the termination of an external transit operation started before 
1 January 1993; 

(e) 

any  irregularity  or  offence  committed  during  an  external 
transit operation started under the conditions set out in (c) or 
any Community external transit operation referred to in (d); 

(f) 

the  use  within  the  country,  by  a  taxable  or  non–taxable 
person,  of  goods  which  have  been  supplied  to  him,  before 
1 January  1993,  within  another  Member  State,  where  the 
following conditions are met: 

Obsolete 

Article 28n(2), 
first subpara-
graph, point (d) 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(2), 
first subpara-
graph, point (e) 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(2), 
first subpara-
graph, point (f) 
(inserted by 
92/111/EEC) 

Obsolete 

109 

 
 
  
 
– 

the supply of these goods has been exempted, or was 
likely  to  be  exempted,  pursuant  to  Article 15(1)  and 
(2), 

– 

the goods were not imported within the country before 
1 January 1993. 

For  the  purpose  of  the  application  of  (c),  the  expression 
‘Community internal transit operation’ shall mean the dispatch or 
transport  of  goods  under  the  cover  of  the  internal  Community 
transit arrangement or under the cover of a T2 L document or the 
intra–Community  movement  carnet,  or  the  sending  of  goods  by 
post. 

In  the  cases  referred  to  in  paragraph 2(a)  to  (e),  the  place  of 
import,  within  the  meaning  of  Article 7(2),  shall  be  the  Member 
State within whose territory the goods cease to be covered by the 
regime under which they were placed before 1 January 1993. 

By way of derogation from Article 10(3), the import of the goods 
within  the  meaning  of  paragraph 2  of  this  Article  shall  terminate 
without the occurrence of a chargeable event when: 

3. 

4. 

(a) 

the imported goods are dispatched or transported outside the 
Community within the meaning of Article 3; or 

Article 28n(2), 
first subpara-
graph, point (f), 
first indent 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(2), 
first subpara-
graph, point (f), 
second indent 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(2), 
second subpara-
graph 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(3) 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(4), 
first subpara-
graph 
(inserted by 
92/111/EEC) 

Obsolete 

Article 28n(4), 
first subpara-
graph, point (a) 
(inserted by 
92/111/EEC) 

Obsolete 

110 

 
 
  
 
 
(b) 

the  imported  goods,  within  the  meaning  of  paragraph 2(a), 
are  other  than  a  means  of  transport  and  are  dispatched  or 
transported  to  the  Member  State  from  which  they  were 
exported and to the person who exported them; or 

Article 28n(4), 
first subpara-
graph, point (b) 
(inserted by 
92/111/EEC) 

Obsolete 

(c) 

the  imported  goods,  within  the  meaning  of  paragraph 2(a), 
are  means  of  transport  which  were  acquired  or  imported 
before  1 January  1993,  in  accordance  with  the  general 
conditions of taxation in force on the domestic market of a 
Member State, within the meaning of Article 3, and/or have 
not  been  subject  by  reason  of  their  exportation  to  any 
exemption from or refund of value added tax. 

Article 28n(4), 
first subpara-
graph, point (c) 
(inserted by 
92/111/EEC) 

Obsolete 

This condition shall be deemed to be fulfilled when the date of the 
first  use  of  the  means  of  transport  was  before  1 January  1985  or 
when  the  amount  of  tax  due  because  of  the  importation  is 
insignificant. 

TITLE XVI C 

TRANSITIONAL MEASURES APPLICABLE IN THE 
CONTEXT OF THE ACCESSION TO THE EUROPEAN 
UNION OF AUSTRIA, FINLAND AND SWEDEN ON 
1 JANUARY 1995 AND OF THE CZECH REPUBLIC, 
ESTONIA, CYPRUS, LATVIA, LITHUANIA, HUNGARY, 
MALTA, POLAND, SLOVENIA AND SLOVAKIA ON 
1 MAY 2004 

Article 28p 

1. 

For the purpose of applying this Article: 

Article 28n(4), 
second subpara-
graph 
(inserted by 
92/111/EEC) 

Obsolete 

Title XVI C 
(inserted by 
94/76/EC) 

Heading of 
Title XVI C 
(replaced by the 
2003 Act of 
Accession) 

Article 28p 
(inserted by 
94/76/EC) 

Article 28p(1) 
(inserted by 
94/76/EC) 

Obsolete 

111 

 
 
  
 
 
 
 
– 

‘Community’ shall mean the territory of the Community as 
defined in Article 3 before accession, 

– 

‘new Member States’ shall mean the territory of the Member 
States  acceding  to  the  European  Union  on  1 January  1995 
and  on  1 May  2004,  as  defined  for  each  of  those  Member 
States in Article 3 of this Directive, 

– 

‘enlarged  Community’  shall  mean  the  territory  of  the 
Community as defined in Article 3, after accession. 

2. 

When goods: 

– 

entered the territory of the Community or of one of the new 
Member States before the date of accession, and 

– 

were placed, on entry into the territory of the Community or 
of  one  of  the  new  Member  States,  under  a  temporary 
admission  procedure  with  full  exemption  from  import 
duties,  under  one  of 
in 
the 
Article 16(1)(B)(a) to (d) or under a similar regime in one of 
the new Member States, and 

referred 

regimes 

to 

– 

have not left that regime before the date of accession, 

112 

Article 28p(1), 
first indent 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(1), 
second indent 
(replaced by the 
2003 Act of 
Accession) 

Obsolete 

Article 28p(1), 
third indent 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(2) 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(2), 
first indent 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(2), 
second indent 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(2), 
third indent 
(inserted by 
94/76/EC) 

Obsolete 

 
 
  
 
the provisions in force at the moment the goods were placed under 
that  regime  shall  continue  to  apply  until  the  goods  leave  this 
regime, after the date of accession. 

3. 

When goods: 

– 

were  placed,  before  the  date  of  accession,  under  the 
common  transit  procedure  or  under another  customs  transit 
procedure, and 

– 

have not left that procedure before the date of accession, 

the provisions in force at the moment the goods were placed under 
that  procedure  shall  continue  to  apply  until  the  goods  leave  this 
procedure, after the date of accession. 

For  the  purposes  of  the  first  indent,  ‘common  transit  procedure’ 
shall  mean  the  measures  for  the  transport  of  goods  in  transit 
between  the  Community  and  the  countries  of  the  European  Free 
Trade  Association  (EFTA)  and  between  the  EFTA  countries 
themselves, as provided for in the Convention of 20 May 1987 on 
a common transit procedure. 

113 

Article 28p(2) 
in fine 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(3), 
first subpara-
graph 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(3), 
first subpara-
graph, first indent
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(3), 
first subpara-
graph, second 
indent 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(3), end 
of first 
subparagraph 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(3), 
second subpara-
graph 
(inserted by 
94/76/EC) 

Obsolete 

 
 
  
 
 
 
 
4. 

The  following  shall  be  deemed  to  be  an  importation  of  goods 
within  the  meaning  of  Article 7(1)  where  it  is  shown  that  the 
goods were in free circulation in one of the new Member States or 
in the Community: 

Article 28p(4) 
(inserted by 
94/76/EC) 

Obsolete 

(a) 

(b) 

(c) 

the  removal,  including  irregular  removal,  of  goods  from  a 
temporary  admission  procedure  under  which  they  were 
placed before the date of accession under the conditions set 
out in paragraph 2; 

Article 28p(4)(a) 
(inserted by 
94/76/EC) 

Obsolete 

the  removal,  including  irregular  removal,  of  goods  either 
from one of the regimes referred to in Article 16(1)(B)(a) to 
(d) or from a similar regime under which they were placed 
before the date of accession under the conditions set out in 
paragraph 2; 

Article 28p(4)(b) 
(inserted by 
94/76/EC) 

Obsolete 

the  termination  of  one  of  the  procedures  referred  to  in 
paragraph 3 which  was  started  before  the  date  of  accession 
in one of new Member States for the purposes of a supply of 
goods  for  consideration  effected  before  that  date  in  that 
Member State by a taxable person acting as such; 

Article 28p(4)(c) 
(inserted by 
94/76/EC) 

Obsolete 

(d) 

any  irregularity  or  offence  committed  during  one  of  the 
procedures  referred  to  in  paragraph 3  under  the  conditions 
set out at (c). 

Article 28p(4)(d) 
(inserted by 
94/76/EC) 

5. 

The  use  after  the  date  of  accession  within  a  Member  State,  by  a 
taxable  or  non–taxable  person,  of  goods  supplied  to  him  before 
the  date  of  accession  within  the  Community  or  one  of  the  new 
Member States shall also be deemed to be an importation of goods 
within the meaning of Article 7(1) where the following conditions 
are met: 

– 

the supply of those goods has been exempted, or was likely 
to be exempted, either under Article 15(1) and (2) or under a 
similar provision in the new Member States, 

Obsolete 

Article 28p(5) 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(5), 
first indent 
(inserted by 
94/76/EC) 

Obsolete 

114 

 
 
  
 
– 

the  goods  were  not  imported  into  one  of  the  new  Member 
States or into the Community before the date of accession. 

6. 

7. 

In the cases referred to in paragraph 4, the place of import within 
the  meaning  of  Article 7(3)  shall  be  the  Member  State  within 
whose territory the goods cease to be covered by the regime under 
which they were placed before the date of accession. 

By way of derogation from Article 10(3), the importation of goods 
within  the  meaning  of  paragraphs 4  and  5  of  this  Article  shall 
terminate without the occurrence of a chargeable event when: 

(a) 

the imported goods are dispatched or transported outside the 
enlarged Community; or 

(b) 

the imported goods within the meaning of paragraph 4(a) are 
other  than  means  of  transport  and  are  redispatched  or 
transported  to  the  Member  State  from  which  they  were 
exported and to the person who exported them; or 

(c) 

the imported goods within the meaning of paragraph 4(a) are 
means of transport which were acquired or imported before 
the  date  of  accession  in  accordance  with  the  general 
conditions  of  taxation  in  force  on  the  domestic  market  of 
one  of  the  new  Member  States  or  of  one  of  the  Member 
States  of  the  Community  and/or  have  not  been  subject,  by 
reason  of  their  exportation,  to  any  exemption  from,  or 
refund of, value added tax. 

115 

Article 28p(5), 
second indent 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(6) 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(7), 
first subpara-
graph 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(7), 
first subpara-
graph, point (a) 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(7), 
first subpara-
graph, point (b) 
(inserted by 
94/76/EC) 

Obsolete 

Article 28p(7), 
first subpara-
graph, point (c) 
(inserted by 
94/76/EC) 

Obsolete 

 
 
  
 
This  condition  shall  be  deemed  to  be  fulfilled  in  the  following 
cases: 

when, in respect of Austria, Finland and Sweden, the date of 
the first use of the means of transport was before 1 January 
1987; 

when,  in  respect  of  the  Czech  Republic,  Estonia,  Cyprus, 
Latvia,  Lithuania,  Hungary,  Malta,  Poland,  Slovenia  and 
Slovakia, the date of the first use of the means of transport 
was before 1 May 1996; 

when the amount of tax due by reason of the importation is 
insignificant. 

TITLE VITITLE V 

PLACE OF TAXABLE TRANSACTIONS 

Chapter 1 

Place of supply of goods 

116 

Article 28p(7), 
second subpara-
graph 
(replaced by the 
2003 Act of 
Accession) 

Obsolete 

Article 28p(7), 
second subpara-
graph, first indent
(replaced by the 
2003 Act of 
Accession) 

Obsolete 

Article 28p(7), 
second subpara-
graph, second 
indent  
(replaced by the 
2003 Act of 
Accession) 

Obsolete 

Article 28p(7), 
second subpara-
graph, third 
indent 
(replaced by the 
2003 Act of 
Accession) 

Obsolete 

Title VI 
(77/388/EEC) 

Heading of 
Title VI 
(77/388/EEC) 

 
 
  
 
 
 
 
 
 
 
 
Section 1 

Supply of goods without transport 

Article 8Article 32 

Supply of goods 

1. 

The place of supply of goods shall be deemed to be: 

Article 8 
(77/388/EEC) 

Heading of 
Article 8 
(77/388/EEC) 

Article 8(1) 
(77/388/EEC) 

(b) 
In  the  case  of  Where  goods  are  not  dispatched  or  transported  the 
place  of  supply  shall  be  deemed  to  be  the  place  where  the  goods  are 
located at the time when the supply takes place;. 

Article 8(1)(b) 
(77/388/EEC) 

Adapted 

Section 2 

Supply of goods with transport 

Article 33 

(a) 
in the case of Where goods are dispatched or transported either by 
the supplier, or by the person to whom they are supplied customer, or by a 
third person:, the place of supply shall be deemed to be the place where the 
goods are located at the time when dispatch or transport of the goods to the 
person to whom they are supplied customer begins. 

Article 8(1)(a), 
first sentence 
(77/388/EEC) 

Adapted 

2. 
By  way  of  derogation  from  paragraph 1(a),  where  the  place  of 
departure of the consignment or transport of goods is However, if dispatch 
or transport of the goods begins in a third territory, or third country, both 
the place of supply by the importer as defined in Article 21(4) designated 
or  recognised  under  Article 193  as  liable  for  payment  of  VAT  and  the 
place of any subsequent supplies supply shall be deemed to be within the 
Member State of import importation of the goods. 

Article 8(2) 
(replaced by 
91/680/EEC and 
amended by 
2000/65/EC) 

Adapted 

B. 

Place of the supply of goods 

Article 34 

Heading of 
Article 28b(B) 
(inserted by 
91/680/EEC) 

117 

 
 
  
 
 
 
 
 
 
 
1. 

By way of derogation from Article 8(1)(a) and (2) Article 33, the 
place  of  the  supply  of  goods  dispatched  or  transported  by  or  on 
behalf  of  the  supplier  from  a  Member  State  other  than  that  of 
arrival  of  the  in  which  dispatch  or  transport  of  the  goods  ends 
shall be deemed to be the place where the goods are located at the 
time  when  dispatch  or  transport  to  the  purchaser  dispatch  or 
transport of the goods to the customer ends, where the following 
conditions are fulfilled met: 

Article 28b(B)(1), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

–(a)  the  supply  of  goods  is  effected  carried  out  for  a  taxable 
person eligible for the derogation provided for in the second 
subparagraph  of  Article 28a(1)(a),  for,  or  a  non–taxable 
legal person who is eligible for the same derogation, whose 
intra–Community  acquisitions  of  goods  are  not  subject  to 
VAT  pursuant  to  Article 4(1)  or  for  any  other  non–taxable 
person,; 

Article 28b(B)(1), 
first subpara-
graph, first indent
(inserted by 
91/680/EEC) 

Adapted 

–(b)  the  supply  is  of  goods  other  than  supplied  are  neither  new 
means  of  transport  and  other  than  nor  goods  supplied  after 
assembly or installation, with or without a trial run, by or on 
behalf of the supplier. 

Where the goods thus supplied are dispatched or transported from 
a  third  territory  or  a  third  country  and  imported  by  the  supplier 
into a Member State other than the Member State of arrival of that 
in  which  dispatch  or  transport  of  the  goods  dispatched  or 
transported to the purchaser customer ends, they shall be regarded 
as having been dispatched or transported from the Member State 
of import importation. 

Article 28b(B)(1), 
first subpara-
graph, second 
indent 
(inserted by 
91/680/EEC) 

Adapted 

Article 28b(B)(1), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Article 35 

However, where the supply is of goods other than products subject 
to  excise  duty,  paragraph 1  shall  not  apply  Article 34  shall  not 
apply  to  supplies  of  goods  dispatched  or  transported  to  the  a 
Member State of arrival of the dispatch or transport where, other 
than  that  of  the  supplier,  in  which  dispatch  or  transport  of  the 
goods ends, if the following conditions are met: 

Article 28b(B)(2), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

2. 

2.1. 

118 

 
 
  
 
 
2.(a)  However, where the supply is of goods other than supplied 
are not products subject to excise duty, paragraph 1 shall not 
apply  to  supplies  of  goods  dispatched  or  transported  to  the 
Member State of arrival of the dispatch or transport where:; 

–(b)  the  total  value,  exclusive  of  VAT,  of  such  supplies,  less 
value added tax, within a Member State does not in any one 
calendar  year  exceed  100 000  euro  or  the  equivalent  in 
national currency of ECU 100 000, and; 

Article 28b(B)(2), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Article 28b(B)(2), 
first subpara-
graph, first indent
(inserted by 
91/680/EEC) 

Adapted 

–(c)  the  total  value,  less  value  added  tax  exclusive  of  VAT,  of 
the  supplies  of  goods  within  a  Member  State,  other  than 
products subject to excise duty effected under the conditions 
laid  down  in  paragraph 1  did  not,  in  the  previous  calendar 
year  did  not,  exceed  100 000 euro  or  the  equivalent  in 
national currency of ECU 100 000. 

Article 28b(B)(2), 
first subpara-
graph, second 
indent 
(inserted by 
91/680/EEC) 

Adapted 

2. 

The  Member  State  within  the  territory  of  which  the  goods  are 
located  at  the  time  when  their  dispatch  or  transport  to  the 
purchaser  customer  ends  may  limit  the  thresholds  referred  to 
above in paragraph 1 to 35 000 euro or the equivalent in national 
currency of  ECU 35 000, where that Member State fears that the 
threshold  of  ECU 100 000  referred  to  above  would  lead  to euro 
might  cause  serious  distortions  distortion  of  the  conditions  of 
competition. 

Article 28b(B)(2), 
second subpara-
graph, first 
sentence 
(inserted by 
91/680/EEC) 

Adapted 

Member  States  which  exercise  this  the  option  under  the  first 
subparagraph  shall  take  the  measures  necessary  to  inform 
accordingly  the  relevant  competent  public  authorities  in  the 
Member  State  of  in  which  dispatch  or  transport  of  the  goods 
begins. 

Article 28b(B)(2), 
second subpara-
graph, second 
sentence 
(inserted by 
91/680/EEC) 

Adapted 

119 

 
 
  
 
 
3. 

the  preceding  subparagraph  referred  to 

Before  31 December  1994,  the  The  Commission  shall  report 
present  to  the  Council  at  the  earliest  opportunity  a  report  on  the 
operation of the special ECU 35 000 euro thresholds provided for 
in 
in  paragraph 2, 
accompanied, if necessary, by appropriate proposals. In that report 
the Commission may inform the Council that the abolition of the 
special  thresholds  will  not  lead  to  serious  distortions  of  the 
conditions of competition. 

Article 28b(B)(2), 
third subpara-
graph, first and 
second sentences 
(inserted by 
91/680/EEC) 

Adapted 

Until  the  Council  takes  a  unanimous  decision  on  a  Commission 
proposal, the preceding subparagraph shall remain in force. 

3.4. 

The  Member  State  within  the  territory  of  which  the  goods  are 
located  at  the  time  of  departure  of  the  when  their  dispatch  or 
transport begins shall grant those taxable persons who effect carry 
out  supplies  of  goods  eligible  under  paragraph 2  paragraph 1  the 
right to choose that opt for the place of such supplies shall supply 
to be determined in accordance with paragraph 1 Article 34. 

The  Member  States  concerned  shall  determine  lay  down  the 
detailed rules for governing the exercise of that the option referred 
to  in  the  first  subparagraph,  which  shall  in  any  case  apply  for 
event cover two calendar years. 

Article 28b(B)(2), 
third subpara-
graph, third 
sentence 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28b(B)(3), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Article 28b(B)(3), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Article 36 

(c) 
Articles 28b(B) and 28c(A)(a), (c) and (d) Articles 34 and 35 shall 
not apply to supplies of second–hand goods, works of art, collectors’ items 
or  antiques,  as  defined  in  Article 304,  nor  to  supplies  of  second–hand 
means  of  transport,  subject  to  value  added  tax  VAT  in  accordance  with 
either of the relevant special arrangements laid down in B and C. 

Article 26a(D)(c) 
(inserted by 
94/5/EC) 

Adapted 

Articles 28b(B) and 28c(A)(a) and (d) shall not apply to supplies of 

(h) 
second–hand means of transport subject to tax in accordance with (a). 

Article 28o(1)(h) 
(inserted by 
94/5/EC)  

120 

 
 
  
 
 
 
 
Article 37 

Where  the  goods,  dispatched  or  transported  by  the  supplier  or  by  the 
customer or by a third person, are installed or assembled, with or without a 
trial  run,  by  or  on  behalf  of  the  supplier,  the  place  of  supply  shall  be 
deemed to be the place where the goods are installed or assembled. 

Article 8(1)(a), 
second sentence 
(77/388/EEC) 

In  cases  where  Where  the  installation  or  assembly  is  carried  out  in  a 
Member State other than that of the supplier, the Member State within the 
territory of which the installation or assembly is carried out shall take any 
the measures necessary steps to avoid to ensure there is no double taxation 
in that State;. 

Adapted 

Article 8(1)(a), 
third sentence 
(amended by 
91/680/EEC) 

Adapted 

Section 3 

Supply of goods on board ships, aircraft or trains 

Article 38 

(c)1. 

in the case of Where goods are supplied on board ships, aircraft or 
trains  during  the  part  section  of  a  transport  of  passengers 
passenger  transport  operation  effected  in  within the  Community:, 
the  place  of  supply  shall  be  deemed  to  be  at  the  point  of  the 
departure of the passenger transport of passengers operation. 

Article 8(1)(c), 
first subpara-
graph 
(replaced by 
92/111/EEC) 

2. 

For the purposes of applying this provision: 

Adapted 

Article 8(1)(c), 
second subpara-
graph 
(replaced by 
92/111/EEC) 

–2. 

‘part  For  the  purposes  of  paragraph 1,  ‘section  of  a  transport  of 
passengers  passenger  transport  operation  effected  in  within  the 
Community’  shall  mean  the  part  of  the  transport  section  of  the 
operation  effected,  without  a  stop  in  a  third  territory,  stopover 
outside  the  Community,  between  the  point  of  departure  and  the 
point of arrival of the transport of passengers passenger transport 
operation,. 

Article 8(1)(c), 
second subpara-
graph, first indent
(replaced by 
92/111/EEC) 

Adapted 

121 

 
 
  
 
 
 
 
 
– 

– 

3. 

‘the  ‘The  point  of  departure  of  the  a  passenger  transport  of 
passengers’  operation’  shall  mean  the  first  scheduled  point  of 
passenger  embarkation  foreseen  within  the  Community,  where 
relevant  after  a  leg  applicable  after  a  stopover  outside  the 
Community,. 

‘the  ‘The  point  of  arrival  of  the  transport  of  passengers’  a 
passenger transport operation’ shall mean the last scheduled point 
of  disembarkation  of  passengers  foreseen  within  the  Community 
of  passengers  who  embarked  in  the  Community,  where  relevant 
before a leg applicable before a stopover outside the Community. 

In the case of a return trip, the return leg shall be considered to be 
regarded as a separate transport operation. 

The Commission shall, by 30 June 1993 at the latest, submit at the 
earliest opportunity, present to the Council a report, accompanied, 
if necessary, by appropriate proposals, on the place of taxation of 
the  supply  of  goods  supplied  for  consumption  on  board  and  the 
supply  of  services,  including  restaurant  services,  provided  for 
passengers on board ships, aircraft or trains. 

By 31 December 1993, after consulting the European Parliament, 
the  Council  shall  take  a  unanimous  decision  on  the  Commission 
proposal. 

Article 8(1)(c), 
second subpara-
graph, second 
indent 
(replaced by 
92/111/EEC) 

Adapted 

Article 8(1)(c), 
second subpara-
graph, third 
indent 
(replaced by 
92/111/EEC) 

Adapted 

Article 8(1)(c), 
third subpara-
graph 
(replaced by 
92/111/EEC) 

Adapted 

Article 8(1)(c), 
fourth subpara-
graph 
(replaced by 
92/111/EEC) 

Modified 

Article 8(1)(c), 
fifth subpara-
graph 
(replaced by 
92/111/EEC) 

Obsolete 

122 

 
 
  
 
 
 
Until  31 December  1993,  Pending  adoption  of  the  proposals 
referred to in the first subparagraph, Member States may exempt 
or continue to exempt,  with deductibility of the VAT paid  at the 
preceding stage, the supply of goods supplied for consumption on 
board  whose  in  respect  of  which  the  place  of  taxation  is 
determined in accordance with the above provisions, with the right 
to deduct the value added tax paid at an earlier stage paragraph 1. 

Article 8(1)(c), 
sixth subpara-
graph 
(replaced by 
92/111/EEC) 

Modified 

Section 4 

Supply of goods through distribution systems 

Article 39 

(d)1. 

2. 

in  In  the  case  of  the  supply  of  gas  through  the  natural  gas 
distribution system, or of electricity, to a taxable dealer:, the place 
of  supply  shall  be  deemed  to  be  the  place  where  that  taxable 
dealer has established his business or has a fixed establishment for 
which the goods are supplied, or, in the absence of such a place of 
business  or  fixed  establishment,  the  place  where  he  has  his 
permanent address or usually resides. 

Article 8(1)(d), 
first subpara-
graph  
(inserted by 
2003/92/EC) 

‘Taxable For the purposes of paragraph 1, ‘taxable dealer’ for the 
purposes  of  this  provision  means  shall  mean  a  taxable  person 
whose  principal  activity  in  respect  of  purchases  of  gas  and  or 
electricity  is  reselling  such  those  products  and  whose  own 
consumption of these those products is negligible. 

Article 8(1)(d), 
second subpara-
graph 
(inserted by 
2003/92/EC) 

Article 40 

(e) 
in  In  the  case  of  the  supply  of  gas  through  the  natural  gas 
distribution system, or of electricity, where such a supply is not covered by 
point (d):  Article 39,  the  place  of  supply  shall  be  deemed  to  be  the  place 
where the customer has effective use and consumption of effectively uses 
and consumes the goods. 

Where all or part of the goods are gas or electricity is not in fact effectively 
consumed by this the customer, these non consumed those non–consumed 
goods  are  shall  be  deemed  to  have  been  used  and  consumed  at  the  place 
where  he  the  customer  has  established  his  business  or  has  a  fixed 
establishment  for  which  the  goods  are  supplied.  In  the  absence  of  such  a 
place  of  business  or  fixed  establishment,  he  is  the  customer  shall  be 
deemed to have used and consumed the goods at the place where he has his 
permanent address or usually resides. 

123 

Adapted 

Article 8(1)(e), 
first sentence  
(inserted by 
2003/92/EC) 

Adapted 

Article 8(1)(e), 
second and third 
sentences 
(inserted by 
2003/92/EC) 

Adapted 

 
 
  
 
 
 
 
 
 
Chapter 2 

Place of an intra–Community acquisition of goods 

Article 28bArticle 41 

Place of transactions 

A. 

Place of the intra–Community acquisitions of goods 

Article 28b 
(inserted by 
91/680/EEC) 

Heading of 
Article 28b 
(inserted by 
91/680/EEC) 

Heading of 
Article 28b(A) 
(inserted by 
91/680/EEC) 

1. 
The place of the an intra–Community acquisition of goods shall be 
deemed to be the place where dispatch or transport of the goods are at the 
time when dispatch or transport to the person acquiring them ends. 

Article 28b(A)(1)  
(inserted by 
91/680/EEC) 

Adapted 

Article 42 

2. 
Without  prejudice  to  paragraph 1  Article 41,  the  place  of  the  an 
intra–Community  acquisition  of  goods  as  referred  to  in  Article 28a(1)(a) 
Article 3(1)(b)(i)  shall,  however,  be  deemed  to  be  within  the  territory  of 
the  Member  State  which  issued  the  value  added  tax  VAT  identification 
number under which the person acquiring the goods made the acquisition, 
unless  the  person  acquiring  the  goods  establishes  that  VAT  has  been 
applied  to  that  acquisition  has  been  subject  to  tax  in  accordance  with 
paragraph 1 Article 41. 

Article 28b(A)(2), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

If, however, VAT is applied to the acquisition in accordance with the first 
paragraph  and  subsequently  applied,  pursuant  to  Article 41,  to  the 
acquisition is subject to tax in accordance with paragraph 1 in the Member 
State  of  arrival  of  the  in  which  dispatch  or  transport  of  the  goods  after 
having been subject to tax in accordance with the first subparagraph, ends, 
the  taxable  amount  shall  be  reduced  accordingly  in  the  Member  State 
which issued the value added tax VAT identification number under which 
the person acquiring the goods made the acquisition. 

Article 28b(A)(2), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

124 

 
 
  
 
 
 
 
Article 43 

For the purposes of applying the first subparagraph, The first paragraph of 
Article 42 shall not apply, and VAT shall be deemed to have been applied 
to the intra–Community acquisition of goods shall be deemed to have been 
subject  to  tax  in  accordance  with  paragraph 1  when  Article 41  where  the 
following conditions have been are met: 

Article 28b(A)(2), 
third subpara-
graph 
(inserted by 
92/111/EEC) 

Adapted 

Article 28b(A)(2), 
third subpara-
graph, first indent
(inserted by 
92/111/EEC) 

Adapted 

Article 28b(A)(2), 
third subpara-
graph, second 
indent 
(inserted by 
92/111/EEC) 

Adapted 

Article 9 
(77/388/EEC) 

Heading of 
Article 9 
(77/388/EEC) 

–(a) 

the  acquirer  person  acquiring  the  goods  establishes  that  he  has 
effected this made the intra–Community acquisition for the needs 
purposes  of  a  subsequent  supply  effected  in  within  the  Member 
State  referred  to  identified  in  paragraph 1  and  accordance  with 
Article 41 for which the consignee person to whom the supply is 
made  has  been  designated  as  the  person  in  accordance  with 
Article 190  as  liable  for  the  tax  due  in  accordance  with 
Article 28c(E)(3) payment of VAT,; 

–(b) 

the  person  acquiring  the  goods  has  satisfied  the  obligations  for 
declaration  set  out  in  the  last  subparagraph  of  Article 22(6)(b) 
have  been  satisfied  by  the  acquirer  laid  down  in  Article 258 
relating to submission of the recapitulative statement. 

Chapter 3 

Place of supply of services 

Section 1 

General rules 

Article 9Article 44 

Supply of services 

125 

 
 
  
 
 
 
 
 
 
1. 
The Subject to the particular provisions laid down in Section 2, the 
place  where  a  service  is  supplied  of  supply  of  services,  other  than  the 
supply  of  services  by  an  intermediary,  shall  be  deemed  to  be  the  place 
where the supplier has established his business or has a fixed establishment 
from  which  the  service  is  supplied,  or,  in  the  absence  of  such  a  place  of 
business  or  fixed  establishment,  the  place  where  he  has  his  permanent 
address or usually resides. 

Article 9(1) 
(77/388/EEC) 

Adapted 

E. 

Place of the supply of services rendered by intermediaries 

Article 45 

Heading of 
Article 28b(E) 
(inserted by 
91/680/EEC) 

3. 
By  way  of  derogation  from  Article 9(1),  Subject  to  the  particular 
provisions  laid  down  in  Section 2,  the  place  of  the  supply  of  services 
rendered by intermediaries an intermediary, acting in the name and for the 
account  on  behalf  of  other  persons,  when  such  services  form  part  of 
transactions  other  than  those  referred  to  in  paragraph 1  or  2  or  in 
Article 9(2)(e), shall be the place where those transactions are the principal 
transaction in which the intermediary takes part is carried out. 

Article 28b(E)(3), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

However, where the customer of the services supplied by the intermediary 
is identified for VAT purposes of value added tax in a Member State other 
than  that  within  the  territory  of  which  those  transactions  are  that 
transaction is carried out, the place of the supply of the services rendered 
by  the  intermediary  shall  be  deemed  to  be  within  the  territory  of  the 
Member  State  which  issued  the  customer  with  the  value  added  tax  VAT 
identification number under which the service was rendered to him by the 
intermediary. 

Article 28b(E)(3), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Section 2 

Particular provisions 

Subsection 1 

Supply of services relating to immovable property 

2. 

However: 

Article 46 

Article 9(2) 
(77/388/EEC) 

126 

 
 
  
 
 
 
 
 
 
 
(a) 
the  The  place  of  the  supply  of  services  connected  with  relating  to 
immovable  property,  including  the  services  of  estate  agents  and  experts, 
and of services for preparing and co–ordinating relating to the preparation 
and  coordination  of  construction  works  work,  such  as  the  services  of 
architects  and  of  firms  providing  on–site  supervision,  shall  be  the  place 
where the property is situated located;. 

Article 9(2)(a) 
(77/388/EEC) 

Adapted 

Subsection 2 

Supply of transport 

Article 47 

the  The  place  where  of  supply  of  transport  services  are  supplied 
(b) 
other  than  in  relation  to  the  intra–Community  transport  of  goods  shall  be 
the  place  where  the  transport  takes  place,  having  regard  to  the 
proportionately in terms of distances covered;. 

Article 9(2)(b) 
(77/388/EEC) 

Adapted 

Article 48 

C. 

Place of the supply of services in the intra–Community transport 
of goods 

Heading of 
Article 28b(C) 
(inserted by 
91/680/EEC) 

1. 
By way of derogation from Article 9(2)(b), the place of the supply 
of services in the intra–Community transport of goods shall be determined 
in accordance with paragraphs 2, 3 and 4. For the purposes of this Title the 
following definitions shall apply: 

Article 28b(C)(1) 
(inserted by 
91/680/EEC) 

The place of the supply of services in the intra–Community goods 

2. 
transport of goods shall be the place of departure of the transport. 

3. 
However, by way of derogation from paragraph 2, the place of the 
supply of services in the where intra–Community goods transport of goods 
rendered  is  supplied  to  customers  identified  for  VAT  purposes  of  value 
added  tax  in  a  Member  State  other  than  that  of  the  departure  of  the 
transport, the place of supply shall be deemed to be within the territory of 
the  Member  State  which  issued  the  customer  with  the  value  added  tax 
VAT identification number under which the service was rendered to him. 

Obsolete 

Article 28b(C)(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 28b(C)(3) 
(inserted by 
91/680/EEC) 

Adapted 

127 

 
 
  
 
 
 
 
 
–1. 

– 

–2. 

–Article 49 

‘the intra–Community ‘Intra–Community transport of goods’ shall 
mean any transport where of goods in respect of which the place 
of  departure  and  the  place  of  arrival  are  situated  within  the 
territories of two different Member States. 

The  transport  of  goods  where  in  respect  of  which  the  place  of 
departure and the place of arrival are situated within the territory 
of the country, the same Member State shall be treated as an intra–
Community  transport  of  goods  where  such  transport  is  directly 
linked to a transport of goods where in respect of which the place 
of  departure  and  the  place  of  arrival  are  situated  within  the 
territories of two different Member States,. 

‘the  ‘The  place  of  departure’  shall  mean  the  place  where  the 
transport  of  the  goods  actually  starts,  leaving  aside  distance 
actually  travelled  effectively  begins,  irrespective  of  distances 
covered in order to reach the place where the goods are, located, 
and ‘the place of arrival’ shall mean the place where transport of 
the goods effectively ends. 

– 

‘the place of arrival’ shall mean the place where the transport of 
goods actually ends. 

Article 50 

1. 
By way of derogation from Article 9(1), the The place of the supply 
of services rendered by intermediaries, an intermediary, acting in the name 
and for the account on behalf of other persons, where they form part of the 
supply  of  services  in  the  the  intermediary  takes  part  in  the  intra–
Community  transport  of  goods,  shall  be  the  place  of  departure  of  the 
transport. 

Article 28b(C)(1), 
first indent, first 
subparagraph 
(inserted by 
91/680/EEC) 

Adapted 

Article 28b(C)(1), 
first indent, 
second subpara-
graph 
(inserted by 
95/7/EC) 

Adapted 

Article 28b(C)(1), 
second indent 
(inserted by 
91/680/EEC) 

Adapted 

Article 28b(C)(1), 
third indent 
(inserted by 
91/680/EEC) 

Article 28b(E)(1), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

128 

 
 
  
 
 
 
However, where the customer for whom of the services rendered supplied 
by the intermediary are performed is identified for VAT purposes of value 
added  tax  in  a  Member  State  other  than  that  of  the  departure  of  the 
transport,  the  place  of  the  supply  of  services  rendered  by  an  by  the 
intermediary  shall  be  deemed  to  be  within  the  territory  of  the  Member 
State  which  issued  the  customer  with  the  value  added  tax  VAT 
identification number under which the service was rendered to him. 

Article 28b(E)(1), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Article 51 

4. 
Member States need not apply the tax VAT to that part of the intra–
Community transport corresponding to journeys made of goods in so far as 
such  transport  takes  place  over  waters  which  do  not  form  part  of  the 
territory of the Community as defined in Article 3. 

Article 28b(C)(4) 
(inserted by 
91/680/EEC) 

Adapted 

Subsection 3 

Supply of cultural and similar services, ancillary transport services or 
services relating to tangible movable property 

Article 52 

the  The  place  of  the  supply  of  the  following  services  relating  to 

(c) 
shall be the place where the services are physically carried out: 

Article 9(2)(c) 
(77/388/EEC) 

–(a) 

cultural, artistic, sporting, scientific, educational, entertainment or 
similar  activities,  including  the  activities  of  the  organizers 
organisers of such activities, and, where appropriate, the supply of 
ancillary services,; 

–(b) 

ancillary transport activities, such as loading, unloading, handling 
and similar activities,; 

–(c) 

valuations of movable tangible movable property or work on such 
property,. 

– 

work on movable tangible property, 

129 

Adapted 

Article 9(2)(c), 
first indent 
(77/388/EEC) 

Adapted 

Article 9(2)(c), 
second indent 
(77/388/EEC) 

Article 9(2)(c), 
third indent 
(77/388/EEC) 

Adapted 

Article 9(2)(c), 
fourth indent 
(77/388/EEC) 

 
 
  
 
 
 
 
 
shall be the place where those services are physically carried out;  Article 9(2)(c) 

Article 53 

D. 

Place of the supply of services ancillary to the intra–Community 
transport of goods 

By  way  of  derogation  from  Article 9(2)(c)  Article 52(b),  the  place  of 
supply  of  services  involving  relating  to  activities  ancillary  to  the  intra–
Community  transport  of  goods,  rendered  supplied  to  customers  identified 
for  VAT  purposes  of  value  added  tax  in  a  Member  State  other  than  that 
within  the  territory  of  in  which  the  services  are  physically  performed, 
carried out, shall be deemed to be within the territory of the Member State 
which  issued  the  customer  with  the  value  added  tax  VAT  identification 
number under which the service was rendered to him. 

Article 54 

2. 
By way of derogation from Article 9(1), the The place of the supply 
of services rendered by intermediaries an intermediary, acting in the name 
and  for  the  account  on behalf  of  other  persons,  where  they  form  he  takes 
part  of  in  the  supply  of  services  the  purpose  of  which  is  consisting  in 
activities ancillary to the intra–Community transport of goods, shall be the 
place where the ancillary services are physically performed carried out. 

However,  where  the  customer  of  the  services  rendered  supplied  by  the 
intermediary  is  identified  for  VAT  purposes  of  value  added  tax  in  a 
Member  State  other  than  that  within  the  territory  of  which  the  ancillary 
service  is  physically  performed  carried  out,  the  place  of  supply  of  the 
services  rendered  by  the  intermediary  shall  be  deemed  to  be  within  the 
territory  of  the  Member  State  which  issued  the  customer  with  the  value 
added  tax  VAT  identification  number  under  which  the  service  was 
rendered to him by the intermediary. 

Article 55 

F. 

Place of the supply of services in the case of valuations of or work 
on movable tangible property 

130 

in fine  
(77/388/EEC) 

Heading of 
Article 28b(D) 
(inserted by 
91/680/EEC) 

Article 28b(D) 
(inserted by 
91/680/EEC) 

Adapted 

Article 28b(E)(2), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Article 28b(E)(2), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

Heading of 
Article 28b(F) 
(inserted by 
95/7/EC) 

 
 
  
 
 
 
 
 
By  way  of  derogation  from  Article 9(2)(c)  Article 52(c),  the  place  of  the 
supply  of  services  involving  valuations  or  work  on  consisting  in  the 
valuation  of  tangible  movable  tangible  property,  provided  or  in  work  on 
such  property,  supplied  to  customers  identified  for  value  added  tax  VAT 
purposes in a Member State other than the one where those that in which 
the services are physically carried out, shall be deemed to be in within the 
territory  of  the  Member  State  which  issued  the  customer  with  the  value 
added tax VAT identification number under which the service was carried 
out for rendered to him. 

Article 28b(F), 
first paragraph 
(inserted by 
95/7/EC) 

Adapted 

This The derogation referred to in the first paragraph shall not apply only 
where the goods are not dispatched or transported out of the Member State 
where in which the services were physically carried out. 

Subsection 4 

Miscellaneous services 

Article 56 

(e)1. 

to 

the  The  place  where  of  supply  of  the  following  services  are 
supplied when performed for to customers established outside the 
the 
Community,  or  for 
Community  but  not  in  the  same  country  Member  State  as  the 
supplier, shall be the place where the customer has established his 
business  or  has  a  fixed  establishment  to  for  which  the  service  is 
supplied, or, in the absence of such a place, the place where he has 
his permanent address or usually resides: 

taxable  persons  established 

in 

–(a)  transfers  and  assignments  of  copyrights,  patents,  licences, 

trade marks and similar rights,; 

–(b)  advertising services,; 

Article 28b(F), 
second paragraph
(inserted by 
95/7/EC) 

Adapted 

Article 9(2)(e) 
(77/388/EEC) 

Adapted 

Article 9(2)(e), 
first indent 
(77/388/EEC) 

Article 9(2)(e), 
second indent 
(77/388/EEC) 

–(c)  the services of consultants, engineers, consultancy bureaux, 
lawyers,  accountants  and  other  similar  services,  as  well  as 
data processing and the supplying provision of information,; 

Article 9(2)(e), 
third indent 
(77/388/EEC) 

Adapted 

131 

 
 
  
 
 
 
 
–(d)  obligations to refrain from pursuing or exercising, in whole 
or  in  part,  a  business  activity  or  a  right  referred  to  in  this 
point (e) this paragraph,; 

Article 9(2)(e), 
fourth indent 
(77/388/EEC) 

–(e)  banking,  financial  and  insurance  transactions,  including 

reinsurance, with the exception of the hire of safes,; 

–(f) 

the supply of staff,; 

–(g)  the  hiring  out  of  tangible  movable  tangible  property,  with 

the exception of all forms means of transport,; 

–(h)  the  provision  of  access  to,  and  of  transport  or  transmission 
through, natural gas and electricity distribution systems and 
the provision of other directly linked services.; 

– (i)  telecommunications.  Telecommunications  services  within 
the  meaning  of  this  provision  shall  also  include  services, 
including  the  provision  of  access  to  global  information 
networks.; 

–(j) 

radio and television broadcasting services,; 

–(k)  electronically  supplied  services,  inter  alia  such  as  those 

described referred to in Annex L Annex II.; 

Article 9(2)(e), 
fifth indent 
(77/388/EEC) 

Article 9(2)(e), 
sixth indent 
(77/388/EEC) 

Article 9(2)(e), 
eighth indent 
(inserted by 
84/386/EEC) 

Adapted 

Article 9(2)(e), 
ninth indent  
(inserted by 
2003/92/EC) 

Article 9(2)(e), 
ninth indent, first 
and third 
sentences 
(inserted by 
1999/59/EC) 

Adapted 

Article 9(2)(e), 
tenth indent 
(inserted by 
2002/38/EC) 

Article 9(2)(e), 
eleventh indent 
(inserted by 
2002/38/EC) 

Adapted 

132 

 
 
  
 
–(l) 

the  supply of  services of agents who act  by intermediaries, 
acting in the name and for the account of another, when they 
procure for their principal on behalf of other persons, where 
those  intermediaries  take  part  in  the  supply  of  the  services 
referred to in this point (e) this paragraph,. 

Article 9(2)(e), 
seventh indent 
(77/388/EEC) 

Adapted 

2. 

the  supplier  of  a  service  and  his 

Where 
the  customer 
communicates communicate via electronic mail, this that shall not 
of itself mean that the service performed supplied is an electronic 
electronically  supplied  service  within  the  meaning  of  the  last 
indent  of  Article 9(2)(e)  for 
the  purposes  of  point (k)  of 
paragraph 1. 

Annex L, second 
paragraph 
(inserted by 
2002/38/EC) 

Adapted 

3. 

Article 1 Points (j) and (k) of paragraph 1 shall apply for a period 
of three years starting from 1 July 2003. 

Article 4 
(2002/38/EC) 

Article 57 

(f)1. 

the place where Where the services referred to in the last indent of 
subparagraph (e)  point (k)  of  Article 52(1)  are  supplied;  when 
performed  for to non–taxable persons who are  established, in, or 
who have their permanent address or usually reside in, a Member 
State, by a taxable person who has established his business outside 
the Community or has a fixed establishment there from which the 
service is supplied outside the Community, or who, in the absence 
of  such  a  place  of  business  or  fixed  establishment,  has  his 
permanent address or usually resides outside the Community, the 
place of supply shall be the place where the non–taxable person is 
established,  or  where  he  has  his  permanent  address  or  usually 
resides. 

Article 9(2)(f) 
(inserted by 
2002/38/EC) 

Adapted 

2. 

Article 1  Paragraph 1  shall  apply  for  a  period  of  three  years 
starting from 1 July 2003. 

Article 4 
(2002/38/EC) 

Subsection 5 

Criterion of effective use or enjoyment 

Article 58 

3. 
In order to avoid double taxation, non–taxation or the distortion of 
competition  the,  Member  States  may,  with  regard  to  the  supply  of  the 
services referred to in paragraph 2(e), except for the services referred to in 
the last indent when supplied points (a) to (j) and point (l) of Article 56(1), 
where  those  services  are  rendered  to  non–taxable  persons,  and  also  with 
regard to the hiring out of forms means of transport consider, exercise the 
following options: 

Article 9(3) 
(replaced by 
2002/38/EC) 

Adapted 

133 

 
 
  
 
 
 
 
 
(a) 

(b) 

4.1. 

4.2. 

of  regarding  the  place  of  supply  of  any  or  all  of  those  services, 
which  under  this  Article  would  be  if  situated  within  the  their 
territory of the country, as being situated outside the Community 
where,  if  the  effective  use  and  or  enjoyment  of  the  services  take 
takes place outside the Community; 

Article 9(3)(a) 
(77/388/EEC) 

Adapted 

of  regarding  the  place  of  supply  of  any  or  all  of  those  services, 
which  under  this  Article  would  be  if  situated  outside  the 
Community,  as  being  situated  within  the  their  territory  of  the 
country  where,  if  the  effective  use  and  or  enjoyment  of  the 
services take takes place within the their territory of the country. 

Article 9(3)(b) 
(77/388/EEC) 

Adapted 

Article 9(4) 
(inserted by 
2002/38/EC) 

Modified 

Article 9(4) 
(replaced by 
2002/38/EC) 

Modified 

Article 59 

In  the  case  of  Member  States  shall  apply  Article 58(b)  to 
telecommunications  services,  as  referred  to  in  paragraph 2(e) 
to  non–taxable  persons  who  are 
Article 56(1)(i),  supplied 
established  in  a  Member  State,  or  who  have  their  permanent 
address  or  usually  reside  in  a  Member  State  by  a  taxable  person 
established  who  has  established  his  business  outside 
the 
Community  or  has  a  fixed  establishment  there  from  which  the 
services  are  supplied,  or  who,  in  the  absence  of  such  a  place  of 
business  or  fixed  establishment,  has  his  permanent  address  or 
usually  resides  outside  the  Community  to  non–taxable  persons 
established inside the Community, Member States shall make use 
of paragraph 3(b). 

supplied 

In  the  case  of  telecommunications  services  and  For  a  period  of 
three  years  from  1 July  2003,  Member  States  shall  apply 
Article 58(b)  to  radio  and  television  broadcasting  services, 
referred  to  in  paragraph 2(e)  when  performed  for  point (j)  of 
to  non–taxable  persons  who  are 
Article 56(1), 
established,  in  a  Member  State,  or  who  have  their  permanent 
address or usually reside in a Member State, by a taxable person 
who  has  established  his  business  outside  the  Community  or  who 
has a fixed establishment there from which the service is services 
are  supplied  outside  the  Community,  or  who,  in  the  absence  of 
such a place of business or fixed establishment, has his permanent 
address or usually resides outside the Community, Member States 
shall make use of paragraph 3(b).. 

Chapter 4 

Place of importation of goods 

134 

 
 
  
 
 
 
 
Article 60 

2. 
The  place  of  imports  importation  of  goods  shall  be  the  Member 
State within the whose territory of which the goods are located when they 
enter the Community. 

Article 7(2) 
(replaced by 
91/680/EEC) 

Adapted 

Article 61 

3. 
Notwithstanding  paragraph 2,  where  By  way  of  derogation  from 
Article 60,  where,  on  entry  into  the  Community,  goods  referred  to  in 
paragraph 1(a)  are,  on  entry  into  the  Community,  which  are  not  in  free 
circulation  are  placed  under  one  of  the  arrangements  referred  to  in 
Article 16(1)(B)(a), (b), (c) and (d), Article 151, or under arrangements for 
temporary  importation  arrangements  with  total  exemption  from  import 
duty,  or  under  external  transit  arrangements,  the  place  of  import 
importation  of  such  goods  shall  be  the  Member  State  within  the  whose 
territory  of  which  they  the  goods  cease  to  be  covered  by  those 
arrangements. 

Article 7(3), first 
subparagraph 
(replaced by 
91/680/EEC and 
amended by 
92/111/EEC) 

Adapted 

Similarly, when where, on entry into the Community, goods referred to in 
paragraph 1(b)  which  are  in  free  circulation  are  placed,  on  entry  into  the 
Community, under one of the arrangements referred to in Article 33a(1)(b) 
or  (c)  Articles 269  and  270,  the  place  of  import  importation  shall  be  the 
Member  State  within  whose  territory  this  procedure  ceases  to  apply  the 
goods cease to be covered by those arrangements. 

Article 7(3), 
second subpara-
graph 
(replaced by 
92/111/EEC) 

TITLE VIITITLE VI 

CHARGEABLE EVENT AND CHARGEABILITY OF TAX 
VAT 

Chapter 1 

General provisions 

Article 10Article 62 

(a) 

‘Chargeable  event’  shall  mean  the  occurrence  by  virtue  of 
1. 
which  the  legal  conditions  necessary  for  tax  VAT  to  become  chargeable 
are fulfilled. 

135 

Adapted 

Title VII 
(77/388/EEC) 

Heading of 
Title VII 
(77/388/EEC) 

Article 10 
(77/388/EEC) 

Article 10(1)(a) 
(77/388/EEC) 

 
 
  
 
 
 
 
 
 
(b) 
The  tax  becomes  VAT  shall  become  ‘chargeable’  when  the  tax 
authority  becomes  entitled  under  the  law  at  a  given  moment  to  claim  the 
tax  from  the  person  liable  to  pay,  notwithstanding  that  even  though  the 
time of payment may be deferred. 

Article 10(1)(b) 
(77/388/EEC) 

Adapted 

Chapter 2 

Supply of goods or services 

Article 63 

2. 
The  chargeable  event  shall  occur  and  the  tax  VAT  shall  become 
chargeable  when  the  goods  are  delivered  or  the  services  are  performed 
supplied. 

Article 64 

1. 

2. 

Deliveries Where it gives rise to successive statements of account 
or  successive  payments,  the  supply  of  services  or  the  supply  of 
goods,  other  than  those that consisting  in  the  hire  of  goods for  a 
certain period or the sale of goods on deferred terms, as referred to 
in  Article 5(4)(b)  and  supplies  of  services  which  give  rise  to 
successive  statements  of  account  or  payments  Article 15(2)(b), 
shall be regarded as being completed at the time when on expiry 
of  the  periods  to  which  such  statements  of  account  or  payments 
pertain expire relate. 

Member States may in certain cases provide that, in certain cases, 
the  continuous  supplies  supply  of  goods  and  or  services  which 
take  place  over  a  period  of  time  shall  is  to  be  regarded  as  being 
completed at least at intervals of one year. 

Article 10(2), first 
subparagraph, 
first sentence 
(77/388/EEC) 

Adapted 

Article 10(2), first 
subparagraph, 
second sentence 
(77/388/EEC) 

Adapted 

Article 10(2), first 
subparagraph, 
third sentence 
(inserted by 
2000/65/EC) 

Adapted 

Article 65 

However,  where  Where  a  payment  is  to  be  made  on  account  before  the 
goods  are  delivered  or the  services are  performed,  the  tax  supplied,  VAT 
shall  become  chargeable  on  receipt  of  the  payment  and  on  the  amount 
received. 

Article 10(2), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

136 

 
 
  
 
 
 
 
 
 
Article 66 

By  way  of  derogation  from  the  above  provisions  Articles 63,  64  and  65, 
Member  States  may  provide  that  the  tax  shall  VAT  is  to  become 
chargeable, for in respect of certain transactions or for certain categories of 
taxable person, either at one of the following times: 

Article 10(2), 
third subpara-
graph 
(77/388/EEC) 

–(a) 

no later than the issue of time the invoice, or is issued; 

–(b) 

no  later  than  receipt  of  the  price,  or  the  time  the  payment  is 
received; 

–(c) 

where an invoice is not issued, or is issued late, within a specified 
period from the date of the chargeable event. 

Adapted 

Article 10(2), 
third subpara-
graph, first indent
(amended by 
2001/115/EC) 

Adapted 

Article 10(2), 
third subpara-
graph, second 
indent 
(77/388/EEC) 

Adapted 

Article 10(2), 
third subpara-
graph, third 
indent 
(amended by 
2001/115/EC) 

Adapted 

Article 67 

4.1. 

By way of derogation from Article 10(2) and (3), tax shall become 
chargeable for supplies of goods effected under the conditions laid 
down in Article 28c(A) Where, in accordance with the conditions 
laid  down  in  Article 135,  goods  dispatched  or  transported  to  a 
Member State other than that in which dispatch or transport of the 
goods  begins  are  supplied  VAT–exempt  or  where  goods  are 
transferred  VAT–exempt  to  another  Member  State  by  a  taxable 
person  for  the  purposes  of  his  business,  VAT  shall  become 
chargeable on the 15th day of the month following that during in 
which the chargeable event occurs. 

Article 28d(4), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

137 

 
 
  
 
 
 
2. 

However, tax By way of derogation from paragraph 1, VAT shall 
become chargeable on the issue of the invoice provided for in the 
first  subparagraph  of  Article 22(3)(a)  where  Article 211,  if  that 
invoice  is  issued  before  the  fifteenth  15th day  of  the  month 
following  that  during  in  which  the  taxable  chargeable  event 
occurs. 

Chapter 3 

Intra–Community acquisition of goods 

Article 28dArticle 68 

Chargeable event and chargeability of tax 

The  chargeable  event  shall  occur  when  the  intra–Community 

1. 
acquisition of goods is effected made. 

The  intra–Community  acquisition  of  goods  shall  be  regarded  as  being 
effected  made  when  the  supply  of  similar  goods  is  regarded  as  being 
effected within the territory of the country relevant Member State. 

Article 28d(4), 
second subpara-
graph 
(replaced by 
92/111/EEC and 
amended by 
2001/115/EC) 

Adapted 

Article 28d 
(inserted by 
91/680/EEC) 

Heading of 
Article 28d 
(inserted by 
91/680/EEC) 

Article 28d(1), 
first sentence 
(inserted by 
91/680/EEC) 

Adapted 

Article 28d(1), 
second sentence 
(inserted by 
91/680/EEC) 

Adapted 

Article 69 

2.1. 

For In the case of the intra–Community acquisition of goods, tax 
VAT  shall  become  chargeable  on  the  15th day  of  the  month 
following that during in which the chargeable event occurs. 

Article 28d(2) 
(inserted by 
91/680/EEC) 

Adapted 

138 

 
 
  
 
 
 
 
3.2. 

By  way  of  derogation  from  paragraph 2,  tax  paragraph 1,  VAT 
shall become chargeable on the issue of the invoice provided for 
in the first subparagraph of Article 22(3)(a) where Article 211, if 
that invoice is issued to the person acquiring the goods before the 
fifteenth 15th day of the month following that during in which the 
taxable chargeable event occurs. 

Article 28d(3) 
(replaced by 
92/111/EEC and 
amended by 
2001/115/EC) 

Adapted 

Chapter 4 

Importation of goods 

Article 70 

The  chargeable  event  shall  occur  and  the  tax  VAT  shall  become 

3. 
chargeable when the goods are imported. 

Article 10(3), first 
subparagraph, 
first sentence 
(replaced by 
91/680/EEC) 

1. 

2. 

Article 71 

Where, on entry into the Community, goods are placed under one 
of  the  arrangements  referred  to  in  Article 7(3)  on  entry  into  the 
Community,  Articles 151,  269  and  270,  or  under  temporary 
importation arrangements with total exemption from import duty, 
or under external transit arrangements, the chargeable event shall 
occur  and  the  tax  VAT  shall  become  chargeable  only  when  the 
goods cease to be covered by those arrangements. 

Article 10(3), first 
subparagraph, 
second sentence 
(replaced by 
91/680/EEC) 

Adapted 

However, where imported goods are subject to customs duties, or 
to  agricultural  levies  or  to  charges  having  equivalent  effect 
established  under  a  common  policy,  the  chargeable  event  shall 
occur  and  the  tax  VAT  shall  become  chargeable  when  the 
chargeable event for in respect of those Community duties occurs 
and those duties become chargeable. 

Article 10(3), 
second subpara-
graph 
(replaced by 
91/680/EEC) 

Where imported goods are not subject to any of those Community 
the  duties referred to in the second subparagraph of paragraph 1, 
Member  States  shall  apply  the  provisions  in  force  governing 
customs duties, as regards the occurrence of the chargeable event 
and the moment when the tax VAT becomes chargeable, apply the 
provisions in force governing customs duties. 

Adapted 

Article 10(3), 
third subpara-
graph 
(replaced by 
91/680/EEC) 

Adapted 

139 

 
 
  
 
 
 
 
 
 
TITLE VIIITITLE VII 

TAXABLE AMOUNT 

Chapter 1 

Supply of goods or services 

Article 11Article 72 

A.  Within the territory of the country 

1. 

The taxable amount shall be: 

in  respect  of  supplies  In  respect  of  the  supply  of  goods  and  or 
(a) 
services,  other  than  those  as  referred  to  in  (b),  (c)  and  (d)  below, 
Articles 73  to  76,  the  taxable  amount  shall  include  everything  which 
constitutes the consideration which has been obtained or is to be obtained 
by the supplier, in return for the supply, from the purchaser, the customer 
or a third party for such supplies, including subsidies directly linked to the 
price of such supplies the supply;. 

Title VIII 
(77/388/EEC) 

Heading of 
Title VIII 
(77/388/EEC) 

Article 11 
(77/388/EEC) 

Heading of 
Article 11(A) 
(77/388/EEC) 

Article 11(A)(1) 
(77/388/EEC) 

Article 11(A)(1)(a)
(77/388/EEC) 

Adapted 

Article 73 

(b) 
in respect of supplies Where a taxable person applies or disposes of 
goods forming part of his business assets, or where goods are retained by a 
taxable  person,  or  by  his  successors,  when  his  taxable  economic  activity 
ceases, as referred to in Article 5(6) and (7), Articles 17 and 19, the taxable 
amount shall be the purchase price of the goods or of similar goods or, in 
the absence of a purchase price, the cost price, determined as at the time of 
supply when the application, disposal or retention takes place;. 

Article 11(A)(1)(b)
(77/388/EEC) 

Adapted 

Article 74 

(c) 
in  respect  of  supplies  referred  to  in  Article 6(2),  In  respect  of  the 
supply of  services, referred to in Article 27, where  goods forming part of 
the assets of a business are used for private purposes or services are carried 
out free of charge, the taxable amount shall be the full cost to the taxable 
person of providing the services;. 

Article 11(A)(1)(c)
(77/388/EEC) 

Adapted 

140 

 
 
  
 
 
 
 
 
 
Article 75 

In 

For 

respect  of 

the  supply  of  goods 

2. 
in 
Article 28c(A)(d),  the  taxable  amount  shall  be  determined  in  accordance 
with Article 11(A)(1)(b) and paragraphs 2 and 3 consisting in the transfer 
of  goods  to  another  Member  State,  the  taxable  amount  shall  be  the 
purchase  price  of  the  goods  or  of  similar  goods  or,  in  the  absence  of  a 
purchase  price,  the  cost  price,  determined  at  the  time  the  transfer  takes 
place. 

referred 

to 

Article 28e(2) 
(inserted by 
92/111/EEC) 

Adapted 

Article 76 

(d) 
in  respect  of  supplies  referred  to  in  Article 6(3),  In  respect  of  the 
supply by a taxable person of a service for the purposes of his business, as 
referred to in Article 28, the taxable amount shall be the open market value 
of the services service supplied. 

Article 11(A)(1) 
(d), first subpara-
graph 
(77/388/EEC) 

‘Open  The  ‘open  market  value’  of  services  a  service  shall  mean  the  full 
amount which that, in order to obtain the service in question, a customer at 
the marketing stage at which the supply takes place would have to pay, at 
the  time  of  the  supply  and  under  conditions  of  fair  competition,  to  a 
supplier at arm’s length within the territory of the country at the time of the 
supply  under  conditions  of  fair  competition  to  obtain  the  services  in 
question  Member  State  in  which  the  supply  of  a  service  referred  to  in 
paragraph 1 is taxable. 

Adapted 

Article 11(A)(1) 
(d), second sub-
paragraph 
(77/388/EEC) 

Adapted 

Article 77 

2. 

The taxable amount shall include the following factors: 

Article 11(A)(2) 
(77/388/EEC) 

(a) 

(b) 

taxes,  duties,  levies  and  charges,  excluding  the  value  added  tax 
VAT itself; 

Article 11(A)(2)(a)
(77/388/EEC) 

incidental  expenses  such  as  commission,  packing,  transport  and 
insurance  costs  charged  by  the  supplier  to  the  purchaser  or 
customer. 

Article 11(A)(2) 
(b), first sentence 
(77/388/EEC) 

Adapted 

141 

 
 
  
 
 
 
 
Expenses  For  the  purposes  of  point (b)  of  the  first  paragraph,  Member 
States  may  regard  expenses  covered  by  a  separate  agreement  may  be 
considered to be as incidental expenses by the Member States. 

3. 

The taxable amount shall not include the following factors: 

Article 78 

(a) 

price reductions by way of discount for early payment; 

Article 11(A)(2) 
(b), second 
sentence 
(77/388/EEC) 

Adapted 

Article 11(A)(3) 
(77/388/EEC) 

Article 11(A)(3)(a)
(77/388/EEC) 

(b) 

price  discounts  and  rebates  allowed  granted  to  the  customer  and 
accounted for obtained by him at the time of the supply; 

Article 11(A)(3)(b)
(77/388/EEC) 

(c) 

the  amounts  received  by  a  taxable  person  from  his  purchaser  or 
the  customer,  as  repayment  for  expenses  paid out  of  expenditure 
incurred  in  the  name  and  for  the  account  on  behalf  of  the  latter 
customer,  and  which  are  entered  in  his  books  in  a  suspense 
account. 

Article 11(A)(3) 
(c), first sentence 
(77/388/EEC) 

Adapted 

Adapted 

The  taxable  person  must  furnish  proof  of  the  actual  amount  of  this  the 
expenditure  referred  to  in  point (c)  of  the  first  paragraph  and  may  not 
deduct any tax VAT which may have been charged on these transactions. 

Article 11(A)(3) 
(c), second 
sentence 
(77/388/EEC) 

Adapted 

Article 79 

By  way  of  derogation  from  paragraphs 1,  2  and  3,  Member  States 
4. 
which, on at 1 January 1993, did were not avail availing themselves of the 
option  provided  for  in  the  third  subparagraph  of  Article 12(3)(a)  under 
Article 95 of applying a reduced rate may, where if they avail themselves 
of the option provided for in Title B(6) under Article 86, provide that, for 
in  respect  of  the  transactions  supply  of  works  of  art,  as  referred  to  in  the 
second  subparagraph  of  Article 12(3)(c)  Article 99(2),  the  taxable  amount 
shall  is  to  be  equal  to  a  fraction  of  the  amount  determined  in  accordance 
with paragraphs 1, 2 and 3 Articles 72, 73, 75, 77 and 78. 

Article 11(A)(4), 
first subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

142 

 
 
  
 
 
 
That The fraction referred to in the first paragraph shall be determined in 
such a way that the value added tax VAT thus due is, in any event, equal to 
at least  5% of  the  amount  determined  in  accordance  with  paragraphs 1,  2 
and 3 Articles 72, 73, 75, 77 and 78. 

Chapter 2 

Intra–Community acquisition of goods 

Article 28eArticle 80 

Taxable amount and rate applicable 

In  the  case  of  the  intra–Community  acquisition  of  goods,  the 
1. 
taxable  amount  shall  be  established  on  the  basis  of  the  same  elements 
factors  as  those  used  in  accordance  with  Article 11(A)  Chapter 1  to 
determine the taxable amount for the supply of the same goods within the 
territory  of  the  country.  In  particular,  in  the  case  of  the  Member  State 
concerned.  In  the  case  of  the  transactions,  to  be  treated  as  intra–
Community acquisition acquisitions of goods, referred to in Article 28a(6), 
Articles 22 and 23, the taxable amount shall be determined in accordance 
with Article 11(A)(1)(b) and paragraphs 2 and 3 the purchase price of the 
goods or of similar goods or, in the absence of a purchase price, the cost 
price, determined at the time of the supply. 

Article 81 

1. 

Member  States  shall  take  the  measures  necessary  to  ensure  that 
the  excise  duty  due  or  paid  by  the  person  effecting  making  the 
intra–Community acquisition of a product subject to excise duty is 
included 
accordance  with 
Article 11(A)(2)(a) point (a) of the first paragraph of Article 77. 

amount 

taxable 

the 

in 

in 

Article 11(A)(4), 
second subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

Article 28e 
(inserted by 
91/680/EEC) 

Heading of 
Article 28e 
(inserted by 
91/680/EEC) 

Article 28e(1), 
first subpara-
graph 
(inserted by 
91/680/EEC and 
amended by 
92/111/EEC) 

Adapted 

Article 28e(1), 
second subpara-
graph, first 
sentence 
(inserted by 
91/680/EEC) 

Adapted 

143 

 
 
  
 
 
 
 
2. 

When, Where, after the moment the intra–Community acquisition 
of  goods  was  effected  has  been  made,  the  acquirer  person 
acquiring the goods obtains the a refund of the excise duties duty 
paid  in  the Member  State  from  in  which  dispatch  or  transport  of 
the  goods  were  dispatched  or  transported  began,  the  taxable 
amount shall be reduced accordingly in the Member State where 
in which the intra–Community acquisition took place was made. 

Article 28e(1), 
second subpara-
graph, second 
sentence 
(inserted by 
91/680/EEC) 

Adapted 

Chapter 3 

Importation of goods 

Article 82 

B. 

Importation of goods 

Heading of 
Article 11(B) 
(77/388/EEC) 

1. 
The  In  the  case  of  the  importation  of  goods,  the  taxable  amount 
shall be the value for customs purposes, determined in accordance with the 
Community  provisions  in  force;  this  shall  also  apply  for  the  import  of 
goods referred to in Article 7(1)(b). 

Article 11(B)(1) 
(replaced by 
92/111/EEC) 

Article 83 

3.1. 

The taxable amount shall include the following factors, in so far as 
they are not already included: 

Adapted 

Article 11(B)(3) 
(replaced by 
91/680/EEC) 

(a) 

(b) 

taxes,  duties,  levies  and  other  charges  due  outside  the 
importing  Member  State  of  importation,  and  those  due  by 
reason  of  importation,  excluding  the  value  added  tax  VAT 
to be levied; 

Article 11(B)(3)(a)
(replaced by 
91/680/EEC) 

incidental expenses, such as commission, packing, transport 
and  insurance  costs,  incurred  up  to  the  first  place  of 
destination  within  the  territory  of  the  importing  Member 
State of importation. 

Adapted 

Article 11(B)(3) 
(b), first subpara-
graph 
(replaced by 
91/680/EEC) 

Adapted 

144 

 
 
  
 
 
 
 
 
The  taxable  amount  shall  also  include  the  incidental  expenses 
referred  to  above  shall  also  be  included  in  the  taxable  amount 
where  they  result  resulting  from  transport  to  another  place  of 
destination within the territory of the Community, if that place is 
known when the chargeable event occurs. 

Article 11(B)(3) 
(b), third subpara-
graph 
(replaced by 
95/7/EC) 

2. 

‘First  For  the  purposes  of  point (b)  of  the  first  subparagraph  of 
paragraph 1,  ‘first  place  of  destination’  shall  mean  the  place 
mentioned on the consignment note or on any other document by 
means of under which the goods are imported into the importing 
Member State. In the absence of such an indication of importation. 
If no such mention is made, the first place of destination shall be 
taken  deemed  to  be  the  place  of  the  first  transfer  of  cargo 
intermediate  reloading 
importing  Member  State  of 
importation. 

the 

in 

Adapted 

Article 11(B)(3) 
(b), second sub-
paragraph 
(replaced by 
91/680/EEC) 

Adapted 

Article 84 

The  taxable  amount  shall  not  include  those  the  following  factors 

4. 
referred to in A(3)(a) and (b).: 

(a) 

price reductions by way of discount for early payment; 

Article 11(B)(4) 
(77/388/EEC) 

Article 11(A)(3)(a)
(77/388/EEC) 

(b) 

price discounts and rebates allowed to the customer and accounted 
for applying at the time of the supply importation;. 

Article 11(A)(3)(b)
(77/388/EEC) 

Adapted 

Article 85 

5. 
When  Where  goods  have  been  temporarily  exported  from  the 
Community  and  are  re–imported  after  having  undergone,  outside  the 
Community, repair, processing or, adaptation, or after having been made up 
or  reworked  abroad,  making  up  or  re–working,  Member  States  shall  take 
steps to ensure that the tax treatment of the goods for value added tax VAT 
purposes is the same as that which would have been applied to the goods in 
question  had  the  above  operations  repair,  processing,  adaptation,  making 
up or re–working been carried out within the their territory of the country. 

Article 11(B)(5) 
(amended by 
91/680/EEC) 

Adapted 

145 

 
 
  
 
 
 
 
Article 86 

6. 
By  way  of  derogation  from  paragraphs 1  to  4,  Member  States 
which, on at 1 January 1993, did were not avail availing themselves of the 
option  provided  for  in  the  third  subparagraph  of  Article 12(3)(a)  under 
Article 95  of  applying  a  reduced  rate,  may  provide  that  for  imports  in 
respect  of  the  importation  of  the  works  of  art,  collectors’  items  and 
antiques, as defined in Article 26a(A)(a), (b) and (c), Article 304(1)(b), (c) 
and (d), the taxable amount shall is to be equal to a fraction of the amount 
determined in accordance with paragraphs 1 to 4 Articles 82, 83 and 84. 

Article 11(B)(6), 
first subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

That The fraction referred to in the first paragraph shall be determined in 
such  a  way  that  the  value  added  tax  VAT  thus  due  on  the  import 
importation is, in any event, equal to at least 5% of the amount determined 
in accordance with paragraphs 1 to 4 Articles 82, 83 and 84. 

Chapter 4 

Miscellaneous provisions 

Article 87 

C. 

Miscellaneous provisions 

Article 11(B)(6), 
second subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

Heading of 
Article 11(C) 
(77/388/EEC) 

1. 

2. 

In the case of cancellation, refusal or total or partial non–payment, 
or  where  the  price  is  reduced  after  the  supply  takes  place,  the 
taxable  amount  shall  be  reduced  accordingly  under  conditions 
which shall be determined by the Member States. 

Article 11(C)(1), 
first subpara-
graph 
(77/388/EEC) 

However, in In the case of total or partial non–payment, Member 
States may derogate from this rule paragraph 1. 

Article 11(C)(1), 
second subpara-
graph 
(77/388/EEC) 

146 

 
 
  
 
 
 
 
 
Article 88 

2.1.  Where information for determining the factors used to determine 
the taxable amount on importation is are expressed in a currency 
other  than  that  of  the  Member  State  where  in  which  assessment 
takes  place,  the  exchange  rate  shall  be  determined  in  accordance 
with  the  Community  provisions  governing  the  calculation  of  the 
value for customs purposes. 

2. 

Where  information  for  the  determination  of  the  factors  used  to 
determine the taxable amount of a transaction other than an import 
transaction is the importation of goods are expressed in a currency 
other  than  that  of  the  Member  State  where  in  which  assessment 
takes place, the exchange rate applicable shall be the latest selling 
rate recorded, at the time the tax VAT becomes chargeable, on the 
most  representative  exchange  market  or  markets  of  the  Member 
State concerned, or a rate determined by reference to that or those 
markets,  in accordance with the rules laid down by that Member 
State. 

However, for some of those the transactions referred to in the first 
subparagraph or for certain categories of taxable person, Member 
States  may  continue  to  apply  the  exchange  rate  determined  in 
accordance with the Community provisions in force governing the 
calculation of the value for customs purposes. 

Article 11(C)(2), 
first subpara-
graph 
(replaced by 
91/680/EEC) 

Adapted 

Article 11(C)(2), 
second subpara-
graph, first 
sentence 
(replaced by 
91/680/EEC) 

Adapted 

Article 11(C)(2), 
second subpara-
graph, second 
sentence 
(replaced by 
91/680/EEC) 

Article 89 

As regards the costs of returnable packing costs material, Member 

3. 
States may take one of the following measures: 

Article 11(C)(3) 
(77/388/EEC) 

Adapted 

–(a) 

either  exclude  them  from  the  taxable  amount  and  take  the 
necessary  measures  necessary  to  see  ensure  that  this  amount  is 
adjusted if the packing material is not returned,; 

Article 11(C)(3), 
first indent 
(77/388/EEC) 

–(b) 

or  include  them  in  the  taxable  amount  and  take  the  necessary 
measures  necessary  to  see  ensure  that  this  amount  is  adjusted 
where if the packing material is in fact returned. 

Article 11(C)(3), 
second indent 
(77/388/EEC) 

Adapted 

Adapted 

147 

 
 
  
 
 
 
 
TITLE IXTITLE VIII 

RATES 

Chapter 1 

Application of rates 

Article 12Article 90 

The rate applicable to taxable transactions shall be that in force at 

1. 
the time of the chargeable event. 

However,  in  the  following  situations,  the  rate  applicable  shall  be  that  in 
force when VAT becomes chargeable: 

(a) 

(b) 

in  the  cases  provided  for  referred  to  in  the  second  and  third 
subparagraphs of Article 10(2), the rate to be used shall be that in 
force when the tax becomes chargeable Articles 65 and 66; 

The  tax  rate  applicable  to  in  the  case  of  an  intra–Community 
acquisition of goods shall be that in force when the tax becomes 
chargeable; 

Title IX 
(77/388/EEC) 

Heading of 
Title IX 
(77/388/EEC) 

Article 12 
(77/388/EEC) 

Article 12(1), first 
sentence 
(77/388/EEC) 

Article 12(1), 
second sentence 
(77/388/EEC) 

Article 12(1)(a) 
(77/388/EEC) 

Article 28e(3) 
(inserted by 
91/680/EEC and 
renumbered by 
92/111/EEC) 

Adapted 

(b)(c) 

in  the  cases  provided  for,  concerning  the  importation  of  goods, 
referred  to  in  the  second  and  third  subparagraphs  of  Article,  the 
rate  applicable  shall  be  that  in  force  at  the  time  when  the  tax 
becomes  chargeable  second  subparagraph  of  Article 71(1)  and  in 
Article 71(2). 

Article 12(1)(b) 
(replaced by 
92/111/EEC) 

Adapted 

148 

 
 
  
 
 
 
 
Article 91 

4.1. 

The  tax  rate  applicable  to  the  intra–Community  acquisition  of 
goods shall be that applied to the supply of like goods within the 
territory of the country Member State. 

Article 28e(4) 
(inserted by 
91/680/EEC and 
renumbered by 
92/111/EEC) 

Adapted 

5.2. 

Subject  to  paragraph 3(c)  the  option  under  Article 99(1)  of 
applying  a  reduced  rate  to  the  importation  of  works  of  art, 
collectors’  items  or  antiques,  the  rate  applicable  on  to  the 
importation  of  goods  shall  be  that  applied  to  the  supply  of  like 
goods within the territory of the country Member State. 

Article 12(5) 
(replaced by 
94/5/EC) 

Adapted 

Article 92 

2. 

In the event of changes in the rates, Member States may: 

Article 12(2) 
(77/388/EEC) 

–Where rates are changed, Member States may, in the cases referred to in 
Articles 65  and  66,  effect  adjustments  in  the  cases  provided  for  in 
paragraph 1(a)  in  order  to  take  account  of  the  rate  applicable  applying  at 
the time when the goods or services were supplied,. 

Article 12(2), first 
indent 
(77/388/EEC) 

–Member States may also adopt all appropriate transitional measures. 

Adapted 

Article 12(2), 
second indent 
(77/388/EEC) 

Adapted 

Chapter 2 

Structure and level of rates 

Section 1 

Standard rate 

149 

 
 
  
 
 
 
 
 
 
 
Article 93 

(a) 

3. 
The  Member  States  shall  apply  a  standard  rate  of  value 
added  tax  VAT,  which  shall  be  fixed  by  each  Member  State  as  a 
percentage  of  the  taxable  amount  and  which  shall  be  the  same  for  the 
supply of goods and for the supply of services. 

Article 94 

1. 

From 1 January 2001 until 31 December 2005, this percentage the 
standard rate may not be less than 15%. 

Article 12(3)(a), 
first subpara-
graph, first 
sentence 
(replaced by 
2001/4/EC) 

Adapted 

Article 12(3)(a) 
first subpara-
graph, second 
sentence 
(replaced by 
2001/4/EC) 

Adapted 

2. 

On  a  proposal  from  the  Commission  and  after  consulting  the 
European  Parliament  and  the  Economic  and  Social  Committee, 
the  The  Council  shall  decide  unanimously,  in  accordance  with 
Article 93  of  the  Treaty,  on  the  level  of  the  standard  rate  to  be 
applied after 31 December 2005. 

Article 12(3)(a) 
second subpara-
graph 
(replaced by 
2001/4/EC) 

Section 2 

Reduced rates 

Article 95 

1. 

Member States may also apply either one or two reduced rates. 

Article 12(3)(a), 
third subpara-
graph, first 
sentence 
(replaced by 
1999/49/EC) 

150 

 
 
  
 
 
 
 
 
 
2. 

These  The  reduced  rates  shall  be  fixed  as  a  percentage  of  the 
taxable  amount,  which  may  not  be  less  than  5%,  and  shall  apply 
only to supplies of goods or services in the categories of goods and 
services specified in Annex H set out in Annex III. 

The  third  subparagraph  The  reduced  rates  shall  not  apply  to  the 
services  referred 
indent  of  Article 9(2)(e) 
Article 56(1)(k). 

last 

the 

to 

in 

In  transposing  the  categories  below  which  refer  to  goods  into 
national legislation, When applying the reduced rates provided for 
in paragraph 1 to categories of goods, Member States may use the 
combined nomenclature Combined Nomenclature to establish the 
precise coverage of the category concerned. 

Article 96 

These  The  reduced  rates  shall  be  fixed  as  a  percentage  of  the 
taxable  amount,  which  may  not  be  less  than  5%,  and  shall  apply 
only to supplies of the categories of goods and services specified 
in Annex H. 

3. 

1. 

4.2. 

Article 12(3)(a), 
third subpara-
graph, second 
sentence 
(replaced by 
1999/49/EC) 

Adapted 

Article 12(3)(a), 
fourth subpara-
graph 
(inserted by 
2002/38/EC) 

Adapted 

Annex H, first 
paragraph 
(inserted by 
92/77/EEC) 

Adapted 

Article 12(3)(a), 
third subpara-
graph, second 
sentence 
(replaced by 
1999/49/EC) 

Each reduced rate shall be so fixed that the amount of value added 
tax VAT resulting from the its application thereof shall be such as 
in  the  normal  way  to  permit  the  deduction  therefrom  of  is  such 
that  the  whole  of  the  value  added  tax  VAT  deductible  under  the 
provisions  of  Article 17  Articles 162  to  171  can  normally  be 
deducted in full. 

Article 12(4), first 
subparagraph 
(amended by 
92/77/EEC) 

Adapted 

151 

 
 
  
 
 
 
Article 97 

On the basis of a report from the Commission, the Council shall, starting in 
1994, review the scope of the reduced rates every two years.  

The  Council,  acting  unanimously  on  a  proposal  from  the  Commission, 
may, in accordance with Article 93 of the Treaty, decide to alter the list of 
goods and services set out in Annex H Annex III. 

Section 3 

Particular provisions 

Article 98 

(b)  Member States may apply a reduced rate to supplies the supply of 
natural  gas  and  or  of  electricity,  provided  that  no  risk  of  distortion  of 
competition exists thereby arises. 

A Any Member State intending to apply such a reduced rate under the first 
paragraph must, before doing so, inform the Commission accordingly. The 
Commission shall give a decision on the existence of decide whether or not 
there is a risk of distortion of competition. If the Commission has not taken 
that  decision  within  three  months  of  the  receipt  of  the  information  a,  no 
risk of distortion of competition is shall be deemed not to exist. 

Article 12(4), 
second subpara-
graph, first 
sentence 
(inserted by 
92/77/EEC) 

Article 12(4), 
second subpara-
graph, second 
sentence 
(inserted by 
92/77/EEC) 

Article 12(3)(b), 
first sentence 
(replaced by 
92/77/EEC) 

Adapted 

Article 12(3)(b), 
second, third and 
fourth sentences 
(replaced by 
92/77/EEC) 

Adapted 

Article 99 

(c)1.  Member  States  may  provide  that  the  reduced  rate,  or  one  of  the 
reduced  rates,  which  they  apply  in  accordance  with  the  third 
paragraph  of  (a)  shall  Articles 95  and  96  is  also  to  apply  to 
imports  the  importation  of  works  of  art,  collectors’  items  and 
antiques as referred to in Article 26a(A)(a), (b) and (c), as defined 
in points (b), (c) and (d) of Article 304(1). 

Article 12(3)(c), 
first subpara-
graph 
(replaced by 
94/5/EC) 

Adapted 

152 

 
 
  
 
 
 
 
 
 
2. 

Where they If Member States avail themselves of this the option, 
Member  States  under  paragraph 1,  they  may  also  apply  the 
reduced  rate  to  supplies  of  works  of  art,  within  the  meaning  of 
Article 26a(A)(a) the following: 

–(a)  effected  the  supply  of  works  of  art,  by  their  creator  or  his 

successors in title,; 

Article 12(3)(c), 
second subpara-
graph 
(replaced by 
94/5/EC) 

Adapted 

Article 12(3)(c), 
second subpara-
graph, first indent
(replaced by 
94/5/EC) 

–(b)  effected the supply of works of art, on an occasional basis, 
by a taxable person other than a taxable dealer, where these 
the  works  of  art  have  been  imported  by  the  taxable  person 
himself,  or  where  they  have  been  supplied  to  him  by  their 
creator or his successors in title, or where they have entitled 
him to full deduction of value added tax VAT;. 

Article 12(3)(c), 
second subpara-
graph, second 
indent 
(replaced by 
94/5/EC) 

Article 100 

(b) 
For  the  purposes  of  applying  Article 12(3)(a),  the  Republic  of 
Austria  may,  in  the  communes  of  Jungholz  and  Mittelberg  (Kleines 
Walsertal), apply a second standard rate in the communes of Jungholz and 
Mittelberg (Kleines Walsertal) which is lower than the corresponding rate 
applied in the rest of Austria but not less than 15%. 

Annex IX(2)(b), 
first subpara-
graph 
(Act of Accession, 
AT, FI and SE) 

Adapted 

Article 101 

6. 
The  Portuguese  Republic  Portugal  may  apply  to,  in  the  case  of 
transactions  carried  out  in  the  autonomous  regions  of  the  Azores  and 
Madeira  and  to  of  direct  imports  importation  to  those  regions,  apply 
reduced rates in comparison to lower than those applying on the mainland;. 

Article 12(6) 
(inserted by Act of 
Accession, ES and 
PT) 

Chapter 3 

Adapted 

Temporary provisions for particular labour–intensive services 

153 

 
 
  
 
 
 
 
 
Article 102 

6. 
The  Council  may,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorise  any  Member  State  allow  Member  States  to 
apply  for  a  maximum  period  of  six  years  between  1 January  2000  and 
31 December 2005 the reduced rates provided for in the third subparagraph 
of  Article 12(3)(a)  Article 95  to  services  listed  in  as  maximum  of  two  of 
the categories set out in Annex K Annex IV for a maximum period of six 
years between 1 January 2000 and 31 December 2005. 

Article 28(6), first 
subparagraph, 
first sentence 
(inserted by 
1999/85/EC and 
amended by 
2004/15/EC) 

the 
The  Council,  acting  unanimously  on  a  proposal  from 
6. 
Commission,  may  authorise  any  Member  State  to  apply  for  a  maximum 
period of six years between 1 January 2000 and 31 December 2005 the The 
reduced  rates  provided  for  in  the  third  subparagraph  of  Article 12(3)(a) 
may be applied to services listed in as maximum of from no more than two 
of the categories set out in Annex K Annex IV. 

In  exceptional  cases  a  Member  State  may  be  authorised  allowed  to  apply 
the reduced rate rates to services in from three of the abovementioned those 
categories. 

Article 103 

The  services  concerned  referred  to  in  Article 102  must  satisfy  the 
following requirements conditions: 

(a) 

they must be labour–intensive; 

154 

Adapted 

Article 28(6), first 
subparagraph, 
first sentence 
(inserted by 
1999/85/EC and 
amended by 
2004/15/EC) 

Adapted 

Article 28(6), first 
subparagraph, 
second sentence 
(inserted by 
1999/85/EC) 

Adapted 

Article 28(6), 
second subpara-
graph 
(inserted by 
1999/85/EC) 

Adapted 

Article 28(6), 
second subpara-
graph, point (a) 
(inserted by 
1999/85/EC) 

 
 
  
 
 
 
(b) 

they must be largely be provided direct to final consumers; 

(c) 

they must be mainly local and not likely to create distortions cause 
distortion of competition;. 

(d) 
there  There  must  also  be  a  close  link  between  the  lower  prices 
decrease  in  prices  resulting  from  the  rate  reduction  and  the  foreseeable 
increase  in  demand  and  employment.  Application  of  a  reduced  rate  must 
not prejudice the smooth functioning of the internal market. 

The  application  of  a  reduced  rate  must  not  prejudice  the  smooth 
functioning of the internal market. 

Article 104 

Any  Member  State  wishing  to  introduce  the  measure  provided  for  in  the 
first  subparagraph  Article 102  shall  inform  the  Commission  accordingly 
before  1 November  1999  and  shall  provide  it  before  that  date  with  all 
relevant particulars information, and in particular the following: 

(a) 

scope  of  the  measure  and  detailed  description  of  the  services 
concerned; 

Article 28(6), 
second subpara-
graph, point (b) 
(inserted by 
1999/85/EC) 

Article 28(6), 
second subpara-
graph, point (c) 
(inserted by 
1999/85/EC) 

Adapted 

Article 28(6), 
second subpara-
graph, point (d) 
(inserted by 
1999/85/EC) 

Adapted 

Article 28(6), 
third subpara-
graph 
(inserted by 
1999/85/EC) 

Article 28(6), 
fourth subpara-
graph 
(inserted by 
1999/85/EC) 

Adapted 

Article 28(6), 
fourth subpara-
graph, point (a) 
(inserted by 
1999/85/EC) 

155 

 
 
  
 
 
(b) 

particulars  showing  that  the  conditions  laid  down  in  the  second 
and third subparagraphs Article 103 have been met satisfied; 

Article 28(6), 
fourth subpara-
graph, point (b) 
(inserted by 
1999/85/EC) 

Adapted 

(c) 

particulars showing the budgetary cost of the measure envisaged.  Article 28(6), 

fourth subpara-
graph, point (c) 
(inserted by 
1999/85/EC) 

Member States authorised to apply the reduced rate referred to in 
the  first  subparagraph  shall,  before  1 October  2002,  draw  up  a 
detailed report containing an overall assessment of the measure’s 
effectiveness in terms notably of job creation and efficiency. 

Article 28(6), fifth 
subparagraph 
(inserted by 
1999/85/EC) 

Obsolete 

Before 31 December 2002 the Commission shall forward a global 
evaluation  report  to  the  Council  and  Parliament  accompanied,  if 
necessary,  by  a  proposal  for  appropriate  measures  for  a  final 
decision on the VAT rate applicable to labour–intensive services. 

Article 28(6), sixth 
subparagraph 
(inserted by 
1999/85/EC) 

Chapter 4 

Obsolete 

Special provisions applying until the adoption of definitive 
arrangements 

Article 105 

2. 
Notwithstanding  Article 12(3),  the  following  Pending  introduction 
of  the  definitive  arrangements,  referred  to  in  Article 395,  for  taxation  of 
trade  between  Member  States,  the  provisions  laid  down  in  this  Chapter 
shall apply during the transitional period referred to in Article 281:. 

Article 28(2) 
(replaced by 
92/77/EEC) 

Adapted 

156 

 
 
  
 
 
 
 
 
 
Article 106 

(a) 
Exemptions  Member  States  which,  at  1 January  1991,  were 
granting  exemptions,  with  refund  of  deductibility  of  the  tax  VAT  paid  at 
the preceding stage and, or applying reduced rates lower than the minimum 
rate laid down in Article 12(3) in respect of the reduced rates, which were 
in force on 1 January 1991 and which are in accordance with Community 
law, and satisfy the conditions stated in the last indent of Article 17 of the 
second Council Directive of 11 April 1967, may be maintained Article 96, 
may continue to grant those exemptions or apply those reduced rates. 

Article 28(2)(a), 
first subpara-
graph 
(replaced by 
92/77/EEC) 

Adapted 

(a) 
Exemptions with refund of the tax paid at the preceding stage The 
exemptions  and  reduced  rates  lower  than  the  minimum  rate  laid  down  in 
Article 12(3)  in  respect  of  the  reduced  rates,  which  were  in  force  on 
1 January 1991 and which are referred to in the first paragraph must be in 
accordance  with  Community  law,  and  satisfy  the  conditions  stated  in  the 
last indent of Article 17 of the second Council Directive of 11 April 1967, 
may  be  maintained  must  have  been  adopted  for  clearly  defined  social 
reasons and for the benefit of the final consumer. 

Article 28(2)(a), 
first subpara-
graph 
(replaced by 
92/77/EEC) 

Adapted 

Member  States  shall  adopt  the  measures  necessary  to  ensure  the 
determination of own resources relating to these operations. 

Article 28(2)(a), 
second subpara-
graph 
(replaced by 
92/77/EEC) 

Modified 

Article 107 

Subject to the conditions laid down in the second paragraph of Article 103, 
exemptions, with deductibility of the VAT paid at the preceding stage, may 
continue to be granted in the following cases: 

New 

(l)(a) 

For the purposes of applying Article 28(2)(a), the Republic of by 
Finland  may,  during  the  transitional  period  referred  to  in 
Article 28l,  apply  exemptions,  with  refund  of  tax  paid  at  the 
preceding  stage,  which  are  in  accordance  with  Community  law, 
and satisfy the conditions set out in the last indent of Article 17 of 
the  second  Council  Directive  of  11 April  1967,  to  supplies  in 
respect  of  the  supply  of  subscribed  newspapers  and  periodicals 
sold by subscription and the printing of publications distributed to 
the members of corporations for the public good.; 

Annex IX(2)(l) 
(Act of Accession, 
AT, FI and SE) 

Adapted 

157 

 
 
  
 
 
 
(c)(b)  For the purposes of applying Article 28(2)(a), the Kingdom of by 
Sweden  may,  during  the  transitional  period  referred  to  in 
Article 28l,  apply  exemptions  with  the  refund  of  tax  paid  at  the 
preceding  stage,  which  are  in  accordance  with  Community  law, 
and satisfy the conditions set out in the last indent of Article 17 of 
the  second  Council  Directive  of  11 April  1967,  to  supplies  in 
respect of the supply of newspapers, including radio and cassette 
newspapers  for  the  visually–impaired  people,  pharmaceuticals, 
pharmaceutical  products  supplied  to  hospitals  or  on  prescription, 
and  the  production  of,  or  other  related  services  concerning, 
periodicals of non–profit–making organizations organisations. 

Annex IX(2)(c) 
(Act of Accession, 
AT, FI and SE) 

Adapted 

Article 108 

In the event that If the provisions of this paragraph create Article 106 cause 
for  Ireland  distortions  distortion  of  competition  in  the  supply  of  energy 
products  for  heating  and  lighting,  Ireland  may,  on  specific  request,  be 
authorised by the Commission to apply a reduced rate to such supplies, in 
accordance with Article 12(3) Articles 95 and 96. 

In that the case referred to in the first paragraph, Ireland shall submit its a 
request to the Commission together with all necessary information.  If the 
Commission has not taken a decision within three months of receiving the 
request,  Ireland  shall  be  deemed  to  be  authorised  to  apply  the  proposed 
reduced rates proposed. 

Article 28(2)(a), 
third subpara-
graph, first 
sentence 
(replaced by 
92/77/EEC) 

Adapted 

Article 28(2)(a), 
third subpara-
graph, second and 
third sentences 
(replaced by 
92/77/EEC) 

Article 109 

(b)  Member  States  which,  at  1 January  1991,  in  accordance  with 
Community  law,  applied  were  granting  exemptions,  with  refund  of  tax 
deductibility of the VAT paid at the preceding stage, or applying reduced 
rates lower than the minimum laid down in Article 12(3) in respect of the 
reduced  rates,  to  Article 96,  in  respect  of  goods  and  services  other  than 
those specified in Annex H, Annex III, may apply the reduced rate, or one 
of  the  two  reduced  rates,  provided  for  in  Article 12(3)  Article 95  to  any 
such supplies the supply of such goods or services. 

Article 28(2)(b) 
(replaced by 
92/77/EEC) 

Adapted 

158 

 
 
  
 
 
 
Article 110 

(c)1.  Member States which under the terms of Article 12(3) will be, on 
1 January  1993,  were  obliged  to  increase  their  standard  rate  as 
applied in force at 1 January 1991 by more than 2%, may apply a 
reduced  rate  lower  than  the  minimum  laid  down  in  Article 12(3) 
in respect of the reduced rate to supplies Article 96 to the supply 
of categories of goods and services specified in the categories set 
out in Annex H Annex III. 

Article 28(2)(c), 
first sentence 
(replaced by 
92/77/EEC) 

Adapted 

Furthermore,  those  The  Member  States  referred  to  in  the  first 
subparagraph  may  also  apply  such  a  rate  to  restaurant  services, 
children’s clothing, children’s footwear and housing. 

2. 

Member  States  may  not  rely  on  paragraph 1  to  introduce 
exemptions with refund of deductibility of the tax VAT paid at the 
preceding stage on the basis of this paragraph. 

Article 28(2)(c), 
second sentence 
(replaced by 
92/77/EEC) 

Article 28(2)(c), 
third sentence 
(replaced by 
92/77/EEC) 

Adapted 

Article 111 

(d)  Member  States  which,  at  1 January  1991  applied,  were  applying  a 
reduced rate to restaurant services, children’s clothing, children’s footwear 
and  or  housing,  may  continue  to  apply  such  a  rate  to  such  supplies  the 
supply of those goods or services. 

Article 28(2)(d) 
(replaced by 
92/77/EEC) 

Adapted 

Article 112 

(k) 
The  Portuguese  Republic  Portugal  may  apply  one  of  the  two 
reduced  rates  provided  for  in  the  third  subparagraph  of  Article 12(3)(a) 
Article 95  to  restaurant  services,  provided  that  the  rate  is  not  lower  than 
12%. 

Article 28(2)(k) 
(inserted by 
2000/17/EC) 

159 

 
 
  
 
 
 
 
 
Article 113 

(f)1. 

For  the  purposes  of  applying  Article 28(2)(d),  the  Republic  of 
Article 111,  Austria  may  continue  to  apply  a  reduced  rate,  in 
accordance with Articles 95 and 96, to restaurant services. 

Annex IX(2)(f), 
first subpara-
graph 
(Act of Accession 
AT, FI and SE) 

Adapted 

(j)2. 

The Republic of Austria may apply one of the two reduced rates 
provided  for  in  the  third  subparagraph  of  Article 12(3)(a) 
Article 95 to the letting of immovable property for residental used, 
residential use, provided that the rate is not lower than 10%. 

Article 28(2)(j) 
(inserted by 
2000/17/EC) 

Article 114 

(e)  Member  States  which,  at  1 January  1991  applied,  were  applying  a 
reduced  rate  to  supplies  the  supply  of  goods  and  or  services  other  than 
those specified in Annex H Annex III may apply the reduced rate, or one of 
the  two  reduced  rates,  provided  for  in  Article 12(3)  Article 95  to  such 
supplies, the supply of those goods or services, provided that the rate is not 
lower than 12%. 

This  provision  may  The  first  paragraph  shall  not  apply  to  supplies  the 
supply  of  second–hand goods, works of art, collectors’ items or antiques, 
as defined in points (a) to (d) of Article 304(1), subject to value added tax 
VAT  in  accordance  with  one  of  the  special  arrangements  margin  scheme 
provided  for  an  Article 26a(B)  and  (C)  in  Articles 305  to  317  or  the 
arrangements for sales by public auction. 

Article 28(2)(e), 
first subpara-
graph 
(replaced by 
92/77/EEC) 

Adapted 

Article 28(2)(e), 
second subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

Article 115 

(g) 
For  the  purposes  of  applying  Article 28(2)(e),  the  Republic  of 
Article 114,  Austria  may  apply  a  reduced  rate  to  wine  from  farm 
the  producing  farmer  and  supplies  of 
production  carried  out  by 
electrically–driven  vehicles  wines  produced  on an  agricultural  holding  by 
the producer–farmer, provided that such the rate is not lower than 12%. 

Annex IX(2)(g), 
first subpara-
graph 
(Act of Accession 
AT, FI and SE) 

Adapted 

160 

 
 
  
 
 
 
 
Article 116 

(f) 
The  Hellenic  Republic  Greece  may  apply  VAT  rates  up  to  30% 
lower  than  the  corresponding  rates  applied  in  mainland  Greece  in  the 
departments  of  Lesbos,  Chios,  Samos,  the  Dodecanese  and  the  Cyclades, 
and  on  the  following  islands  in  the  Aegean:  Thasos,  of  Thassos,  the 
Northern Sporades, Samothrace and Skiros. 

Article 28(2)(f) 
(replaced by 
92/77/EEC) 

Adapted 

Article 117 

(h)  Member  States  which,  on  at  1 January  1993,  were  availing 
themselves of the option provided for in Article 5(5)(a)as in force on that 
date,  may  apply  to  supplies  regarded  work  under  a  contract  to  make  up 
work  as  the  supply  of  goods  may  apply  to  the  delivery  of  work  under 
contract  the  rate  applicable  to  the  goods  obtained  after  making  up 
execution of the work under contract. 

For  the  purposes  of  applying  this  provision,  supplies  under  a  contract  to 
make  up  the  first  paragraph,  the  delivery  of  work  under  contract  shall  be 
deemed  to  be  delivery  mean  the  handing  over  by  a  contractor  to  his 
customer  of  movable  property  made  or  assembled  by  the  contractor  from 
materials or objects entrusted to him by the customer for this that purpose, 
whether or not the contractor has provided any part of the materials used. 

Article 28(2)(h), 
first subpara-
graph 
(inserted by 
95/7/EC) 

Adapted 

Article 28(2)(h), 
second subpara-
graph 
(inserted by 
95/7/EC) 

Adapted 

Article 118 

(i) 
Member States may apply a reduced rate to supplies the supply of 
live plants (and other floricultural products, including bulbs, roots and the 
like, cut flowers and ornamental foliage), and of wood for use as firewood. 

Article 28(2)(i) 
(inserted by 
96/42/EC) 

On  the  basis  of  a  report  from  the  Commission,  the  Council  shall, 
(g) 
before 31 December 1994, re–examine the provisions of subparagraphs (a) 
to (f) above in relation to the proper functioning of the internal market in 
particular. In the event of significant distortions of competition arising, the 
Council,  acting  unanimously  on  a  proposal  from  the  Commission,  shall 
adopt appropriate measures. 

Adapted 

Article 28(2)(g) 
(replaced by 
92/77/EEC) 

Obsolete 

Chapter 5 

Temporary provisions 

161 

 
 
  
 
 
 
 
 
 
Article 119 

of 

By 

way 

from 

derogation 

Article 12(3)(a) 

(a) 
of 
Directive 77/388/EEC,  the  The  Czech  Republic  may  maintain,  until 
31 December 2007, continue to apply a reduced rate of value added tax of 
not less than 5% until 31 December 2007 on a) the supply of heat energy 
used  by  households  and  small  entrepreneurs  who  are  not  registered  for 
VAT for heating and the production of hot water, excluding raw materials 
used to generate heat energy, and b) on the supply of construction work for 
residential  housing  not  provided  as  part  of  a  social  policy,  and  excluding 
building materials to the following transactions.: 

(a) 

of 

derogation 

from  Article 12(3)(a) 

of 
By  way 
Directive 77/388/EEC,  the  Czech  Republic  may  maintain  a 
reduced  rate  of  value  added  tax  of  not  less  than  5%  until 
31 December  2007  on  a)  the  supply  of  heat  energy  used  by 
households  and  small  entrepreneurs  who  are  not  registered  for 
subject  to  VAT  for  heating  and  the  production  of  hot  water, 
excluding  raw  materials  used  to  generate  heat  energy,  and  b)  on 
the  supply  of  construction  work  for  residential  housing  not 
provided  as  part  of  a  social  policy,  and  excluding  building 
materials.; 

(a)(b)  By  way 

of 

derogation 

from  Article 12(3)(a) 

of 
Directive 77/388/EEC,  the  Czech  Republic  may  maintain  a 
reduced  rate  of  value  added  tax  of  not  less  than  5%  until 
31 December  2007  on  a)  the  supply  of  heat  energy  used  by 
households  and  small  entrepreneurs  who  are  not  registered  for 
VAT  for  heating  and the  production  of  hot  water,  excluding  raw 
materials  used  to  generate  heat  energy,  and  b)  on  the  supply  of 
construction work for residential housing not provided as part of a 
social policy, and excluding building materials. 

Article 120 

of 

By 

way 

from 

derogation 

Article 12(3)(a) 

(a) 
of 
Directive 77/388/EEC, Estonia may maintain, until 30 June 2007, continue 
to  apply  a  reduced  rate  of  value  added  tax  of  not  less  than  5%  on  to  the 
supply of heating sold to natural persons, housing associations, apartment 
associations,  churches,  congregations,  and  institutions  or  bodies  financed 
from the state State, rural municipality or city budget, as well as on to the 
supply of peat, fuel briquettes, coal and firewood to natural persons, until 
30 June 2007;. 

162 

Annex V(5)(1)(a)  
(2003 Act of 
Accession) 

Adapted 

Annex V(5)(1)(a)  
(2003 Act of 
Accession) 

Adapted 

Annex V(5)(1)(a)  
(2003 Act of 
Accession) 

Annex VI(7)(1)(a) 
(2003 Act of 
Accession) 

Adapted 

 
 
  
 
 
 
1. 

2. 

Article 121 

of 

may 

Cyprus 

maintain, 

derogation 

from  Article 12(3)(a) 

of 
By  way 
Directive 77/388/EEC, 
until 
31 December 2007,  continue  to  grant  an  exemption  with  refund 
deductibility of tax VAT paid at the preceding stage on in respect 
of  the  supply  of  pharmaceuticals  and  foodstuffs  for  human 
consumption,  with  the  exception  of  ice  cream,  ice  lollies,  frozen 
yoghurt, water ice and similar products and savoury food products 
(potato  crisps/sticks,  puffs  and  similar  products  packaged  for 
human 
further  preparation),  until 
31 December 2007. 

consumption  without 

of 

may 

Cyprus 

derogation 

from  Article 12(3)(a) 

of 
By  way 
Directive 77/388/EEC, 
until 
31 December 2007,  continue  to  apply  a  reduced  rate  of  value 
added  tax  of  not  less  than  5%  on  to  the  supply  of  restaurant 
services  until  31 December  2007  or  until  the  end  of  the 
transitional  period  introduction  of  definitive  arrangements,  as 
referred to in Article 28l of the Directive Article 395, whichever is 
the earlier. 

maintain, 

Article 122 

of 

By 

way 

derogation 

(a) 
of 
Directive 77/388/EEC,  Latvia  may  maintain,  until  31 December  2004, 
continue to grant an exemption from value added tax on with deductibility 
of VAT paid at the preceding stage in respect of the supply of heating sold 
to households until 31 December 2004. 

Article 12(3)(a) 

from 

Article 123 

By 

way 

of 
(a) 
Directive 77/388/EEC, Hungary may maintain continue to apply a reduced 
rate of not less than 12% to the following transactions: 

Article 12(3)(a) 

derogation 

from 

of 

Annex VII(7)(1), 
first subpara-
graph 
(2003 Act of 
Accession) 

Adapted 

Annex VII(7)(1), 
second sub-
paragraph 
(2003 Act of 
Accession) 

Adapted 

Annex VIII(7)(1) 
(a)  
(2003 Act of 
Accession) 

Adapted 

Annex X(7)(1)(a)  
(2003 Act of 
Accession) 

Adapted 

(i)(a) 

a  reduced  rate  of  value  added  tax  of  no  less  than  12%  on  the 
supply  of  coal,  coal–brick  and  coke,  firewood  and  charcoal,  and 
on the supply of district heating services, until 31 December 2007, 
and; 

Annex X(7)(1)(a) 
(i)  
(2003 Act of 
Accession) 

163 

 
 
  
 
 
 
 
(ii)(b) 

a  reduced  rate  of  value  added  tax  of  no  less  than  12%  on  the 
supply  of  restaurant  services  and  of  foodstuffs  sold  on  similar 
premises until 31 December 2007 or until the end introduction of 
the  transitional  period  definitive  arrangements  as  referred  to  in 
Article 28l of the Directive Article 395, whichever is the earlier. 

Annex X(7)(1)(a) 
(ii) 
(2003 Act of 
Accession) 

Adapted 

Annex XI(7)(1) 
(2003 Act of 
Accession) 

Adapted 

Annex XII(9)(1) 
(a) 
(2003 Act of 
Accession) 

Adapted 

Annex XII(9)(1) 
(a) 
(2003 Act of 
Accession) 

Adapted 

Article 124 

of 

By 

way 

derogation 

1. 
of 
Directive 77/388/EEC, Malta may maintain, until 1 January 2010, continue 
to  grant  an  exemption  with  refund  deductibility  of  tax  VAT  paid  at  the 
preceding  stage  on  in  respect  of  the  supply  of  foodstuffs  for  human 
consumption and pharmaceuticals until 1 January 2010. 

Article 12(3)(a) 

from 

(a)1. 

(a)2. 

Article 125 

By  way  of  derogation  from  Article 12(3)(a)  of  Directive 
77/388/EEC,  Poland  may  (i)  apply,  until  31 December  2007,  or 
until the  introduction of definitive arrangements as referred to  in 
Article 395,  whichever  is  the  earlier,  grant  an  exemption  with 
refund deductibility of tax VAT paid at the preceding stage on in 
respect  of  the  supply  of  certain  books  and  specialist  periodicals, 
until 31 December 2007, and (ii) maintain a reduced rate of value 
added tax of not less than 7% on the supply of restaurant services 
until 31 December 2007 or until the end of the transitional period 
referred to in Article 28 l of the Directive, whichever is the earlier. 

By  way  of  derogation  from  Article 12(3)(a)  of  Directive 
77/388/EEC, Poland may (i), until 31 December 2007 or until the 
in 
introduction  of  definitive  arrangements  as  referred 
Article 395,  whichever  is  the  earlier,  continue  to  apply  an 
exemption  with  refund  of  tax  paid  at  the  preceding  stage  on  the 
supply  of  certain  books  and  specialist  periodicals,  until 
31 December  2007,  and  (ii)  maintain  a  reduced  rate  of  value 
added  tax  of  not  less  than  7%  on  to  the  supply  of  restaurant 
services  until  31 December  2007  or  until  the  end  of  the 
transitional  period  referred  to  in  Article 28 l  of  the  Directive, 
whichever is the earlier. 

to 

164 

 
 
  
 
 
 
Annex XII(9)(1) 
(b) 
(2003 Act of 
Accession) 

Adapted 

Annex XII(9)(1) 
(b) 
(2003 Act of 
Accession) 

Adapted 

(b)3. 

(b)4. 

of 

derogation 

from  Article 12(3)(a) 

By  way 
of 
Directive 77/388/EEC,  Poland  may  maintain  (i),  until  30 April 
2008,  continue  to  apply  a  reduced  rate  of  value  added  tax  of  no 
less than 3% on to the supply  of  foodstuffs (including beverages 
but  excluding  alcoholic  beverages)  for  human  and  animal 
consumption; live animals, seeds, plants and ingredients normally 
intended  for  use  in  preparation  of  foodstuffs;  products  normally 
intended to be used to supplement or substitute foodstuffs; and on 
the supply of goods and services of a kind normally intended for 
use in agricultural production, but excluding capital goods such as 
machinery or buildings, referred to in points 1 and 10 point (1) of 
annex H  to  the  Directive,  until  30 April  2008,  and  (ii)  a  reduced 
rate  of  value  added  tax  of  no  less  than  7%  on  the  supply  of 
services, not provided as part of a social policy, for construction, 
renovation and alteration of housing, excluding building materials, 
and on the supply before first occupation of residential buildings 
or parts of residential buildings as referred to in Article 4(3)(a) of 
the Directive until 31 December 2007 Annex III. 

of 

derogation 

from  Article 12(3)(a) 

By  way 
of 
Directive 77/388/EEC,  Poland  may  maintain  (i),  until  30 April 
2008,  continue  to  apply  a  reduced  rate  of  value  added  tax  of  no 
less  than  3%  on  foodstuffs  (including  beverages  but  excluding 
alcoholic  beverages)  for  human  and  animal  consumption;  live 
animals, seeds, plants and ingredients normally intended for use in 
preparation  of  foodstuffs;  products  normally  intended  to  be  used 
to  supplement  or  substitute  foodstuffs;  and  on  to  the  supply  of 
goods  and  services  of  a  kind  normally  intended  for  use  in 
agricultural  production,  but  excluding  capital  goods  such  as 
machinery or buildings, referred to in points 1 and 10 point (11) of 
annex H  to  the  Directive,  until  30 April  2008,  and  (ii)  a  reduced 
rate  of  value  added  tax  of  no  less  than  7%  on  the  supply  of 
services, not provided as part of a social policy, for construction, 
renovation and alteration of housing, excluding building materials, 
and on the supply before first occupation of residential buildings 
or parts of residential buildings as referred to in Article 4(3)(a) of 
the Directive until 31 December 2007 Annex III. 

165 

 
 
  
 
Annex XII(9)(1) 
(b) 
(2003 Act of 
Accession) 

Adapted 

Annex XIII(6)(1) 
(a) 
(2003 Act of 
Accession) 

Adapted 

Annex XIII(6)(1) 
(a) 
(2003 Act of 
Accession) 

Adapted 

(b)5. 

(a)1. 

(a)2. 

of 

(i), 

from  Article 12(3)(a) 

of 
By  way 
derogation 
Directive 77/388/EEC,  Poland  may  maintain 
until 
31 December  2007,  continue  to  apply  a  reduced  rate  of  value 
added  tax  of  no  less  than  3%  on  foodstuffs  (including  beverages 
but  excluding  alcoholic  beverages)  for  human  and  animal 
consumption; live animals, seeds, plants and ingredients normally 
intended  for  use  in  preparation  of  foodstuffs;  products  normally 
intended to be used to supplement or substitute foodstuffs; and on 
the supply of goods and services of a kind normally intended for 
use in agricultural production, but excluding capital goods such as 
machinery or buildings, referred to in points 1 and 10 of annex H 
to  the  Directive,  until  30 April  2008,  and  (ii)  a  reduced  rate  of 
value added  tax  of  no  less  than  7%  on  to  the  supply  of  services, 
not provided as part of a social policy, for construction, renovation 
and alteration of housing, excluding building materials, and on to 
the supply before first occupation of residential buildings or parts 
of  residential  buildings  as  referred  to  in  Article 4(3)(a)  of  the 
Directive until 31 December 2007 Article 13(1)(a). 

Article 126 

of 

the 

from  Article 12(3)(a) 

of 
By  way 
derogation 
(i),  until 
Directive 77/388/EEC,  Slovenia  may  maintain 
introduction  of  definitive 
31 December  2007  or  until 
arrangements  as  referred  to  in  Article 395,  whichever  is  the 
earlier, continue to apply a reduced rate of value added tax of not 
less than 8.5% on to the preparation of  meals until 31 December 
2007  or  until  the  end  of  the  transitional  period  referred  to  in 
Article 28l  of  the  Directive,  whichever  is  the  earlier,  and  (ii)  a 
reduced rate of value added tax of not less than 5% on the supply 
of  construction,  renovation  and  maintenance  work  for  residential 
housing  not  provided  as  part  of  a  social  policy,  and  excluding 
building materials until 31 December 2007. 

of 

derogation 

from  Article 12(3)(a) 

By  way 
of 
Directive 77/388/EEC,  Slovenia  may  maintain  (i)  a  reduced  rate 
of  value  added  tax  of  not  less  than  8.5%  on  the  preparation  of 
meals, until 31 December 2007 or until the end of the transitional 
period referred to in Article 28l of the Directive, whichever is the 
earlier,  and  (ii),  continue  to  apply  a  reduced  rate  of  value  added 
tax  of  not  less  than  5%  on  to  the  supply  of  construction, 
renovation  and  maintenance  work  for  residential  housing  not 
provided  as  part  of  a  social  policy,  and  excluding  building 
materials until 31 December 2007. 

166 

 
 
  
 
 
Article 127 

By  way  of  derogation  from  Article 12(3)(a)  of  Directive 77/388/EEC, 
Slovakia may maintain a) continue to apply a reduced rate of value added 
tax  of  not  less  than  5%  on  the  supply  of  heat  energy  used  by  private 
households  and  small  entrepreneurs  who  are  not  registered  for  VAT  for 
heating  and  the  production  of  hot  water,  excluding  raw  materials  used  to 
generate  heat  energy,  until  31 December  2008,  and  b)  a  reduced  rate  of 
value added tax of not less than 5% on the supply of construction work for 
residential  housing  not  provided  as  part  of  a  social  policy,  and  excluding 
building materials until 31 December 2007 to the following transactions:. 

Annex XIV(7)(1), 
first subpara-
graph 
(2003 Act of 
Accession) 

Adapted 

(a) 

(b) 

Annex XIV(7)(1), 
first subpara-
graph 
(2003 Act of 
Accession) 

Adapted 

Annex XIV(7)(1), 
first subpara-
graph 
(2003 Act of 
Accession) 

Title X 
(77/388/EEC) 

Heading of Title X
(77/388/EEC) 

of 

derogation 

from  Article 12(3)(a) 

of 
By  way 
Directive 77/388/EEC, Slovakia may maintain a) a reduced rate of 
value added tax of not less than 5% on the supply of heat energy 
used  by  private  households  and  small  entrepreneurs  who  are  not 
registered  for  subject  to  VAT  for  heating  and  the  production  of 
hot  water,  excluding  raw  materials  used  to  generate  heat  energy, 
until 31 December 2008, and b) a reduced rate of value added tax 
of  not  less  than  5%  on  the  supply  of  construction  work  for 
residential  housing  not  provided  as  part  of  a  social  policy,  and 
excluding building materials until 31 December 2007.; 

of 

derogation 

from  Article 12(3)(a) 

of 
By  way 
Directive 77/388/EEC, Slovakia may maintain a) a reduced rate of 
value added tax of not less than 5% on the supply of heat energy 
used  by  private  households  and  small  entrepreneurs  who  are  not 
registered  for  VAT  for  heating  and  the  production  of  hot  water, 
excluding  raw  materials  used  to  generate  heat  energy,  until 
31 December 2008, and b) a reduced rate of value added tax of not 
less  than  5%  on  the  supply  of  construction  work  for  residential 
housing  not  provided  as  part  of  a  social  policy,  and  excluding 
building materials, until 31 December 2007. 

TITLE XTITLE IX 

EXEMPTIONS 

Chapter 1 

General provisions 

167 

 
 
  
 
 
 
 
 
Article 128 

1. 
Without The exemptions provided for in Chapters 2 to 9 shall apply 
without  prejudice  to  other  Community  provisions,  Member  States  shall 
exempt the following under and in accordance with conditions which they 
the Member States shall lay down for the purpose purposes of ensuring the 
correct  and  straightforward  application  of  such  those  exemptions  and  of 
preventing any possible evasion, avoidance or abuse:. 

Article 13(A)(1) 
(77/388/EEC) 

Adapted 

Chapter 2 

Exemptions for certain activities in the public interest 

Article 13Article 129 

Exemptions within the territory of the country 

A. 

Exemptions for certain activities in the public interest 

1. 

Without prejudice to other Community provisions, Member States 
shall exempt the following under conditions which they shall lay 
down for the purpose of ensuring the correct and straightforward 
application  of  such  exemptions  and  of  preventing  any  possible 
evasion, avoidance or abuse transactions: 

Article 13 
(77/388/EEC) 

Heading of 
Article 13 
(77/388/EEC) 

Heading of 
Article 13(A) 
(77/388/EEC) 

Article 13(A)(1) 
(77/388/EEC) 

(a) 

the  supply  by  the  public  postal  services  of  services  other 
than  passenger  transport  and  telecommunications  services, 
and the supply of goods incidental thereto; 

Article 13(A)(1)(a)
(77/388/EEC) 

(b)  hospital  and  medical  care  and  closely  related  activities 
undertaken  by  bodies  governed  by  public  law  or,  under 
social  conditions  comparable  to  with  those  applicable  to 
bodies  governed  by  public  law,  by  hospitals,  centres  for 
medical  treatment  or  diagnosis  and  other  duly  recognized 
recognised establishments of a similar nature; 

Article 13(A)(1)(b)
(77/388/EEC) 

Adapted 

(c) 

the  provision  of  medical  patient  care  in  the  exercise  of  the 
medical  and  paramedical  professions  as  defined  by  the 
Member State concerned; 

Article 13(A)(1)(c)
(77/388/EEC) 

(d) 

supplies the supply of human organs, blood and milk; 

Adapted 

Article 13(A)(1)(d)
(77/388/EEC) 

168 

 
 
  
 
 
 
 
(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

the supply of services supplied by dental technicians in their 
professional  capacity  and  the  supply  of  dental  prostheses 
supplied by dentists and dental technicians; 

Article 13(A)(1)(e)
(77/388/EEC) 

the  supply  of  services  supplied  by  independent  groups  of 
persons  whose  activities,  who  are  carrying  on  an  activity 
which is exempt from VAT or in relation to which they are 
not  subject  to  value  added  tax  taxable  persons,  for  the 
purpose  of  rendering  their  members  the  services  directly 
necessary for the exercise of their that activity, where these 
those  groups  merely  claim  from  their  members  exact 
reimbursement of their share of the joint expenses, provided 
that such exemption is not likely to produce cause distortion 
of competition; 

Article 13(A)(1)(f)
(77/388/EEC) 

Adapted 

the supply of services and of goods closely linked to welfare 
and  social  security  work,  including  those  supplied  by  old 
people’s  homes,  by  bodies  governed  by  public  law  or  by 
other  organizations  recognized  bodies  recognised  by  the 
Member State concerned as charitable by the Member State 
concerned being devoted to social wellbeing; 

Article 13(A)(1)(g)
(77/388/EEC) 

Adapted 

the  supply  of  services  and  of  goods  closely  linked  to  the 
protection  of  children  and  young  persons  by  bodies 
governed by public law or by other organizations recognized 
as charitable organisations recognised by the Member State 
concerned as being devoted to social wellbeing; 

Article 13(A)(1)(h)
(77/388/EEC) 

Adapted 

the  provision  of  children’s  or  young  people’s  education, 
school  or  university  education,  vocational  training  or 
retraining,  including  the  supply  of  services  and  of  goods 
closely  related  thereto,  provided  by  bodies  governed  by 
their  aim  or  by  other 
public 
organizations  defined  organisations  recognised  by 
the 
Member State concerned as having similar objects; 

law  having  such  as 

Article 13(A)(1)(i)
(77/388/EEC) 

Adapted 

tuition  given  privately  by  teachers  and  covering  school  or 
university education; 

Article 13(A)(1)(j)
(77/388/EEC) 

certain  supplies 
the  supply  of  staff  by  religious  or 
of 
philosophical 
subparagraphs (b),  (g),  (h)  and  (i)  of  this  Article  the 
activities referred to in points (b), (g), (h) and (i) and with a 
view to spiritual welfare; 

institutions 

purpose 

the 

for 

Article 13(A)(1)(k)
(77/388/EEC) 

Adapted 

169 

 
 
  
 
(l) 

(m) 

(n) 

(o) 

the  supply  of  services,  and  the  supply  of  goods  closely 
linked  thereto  for  the  benefit  of,  to  their  members  in  their 
common  interest  in  return  for  a  subscription  fixed  in 
accordance  with 
rules  by  non–profit–making 
organizations  organisations  with  aims  of  a  political,  trade–
union,  religious,  patriotic,  philosophical,  philanthropic  or 
civic  nature,  provided  that  this  exemption  is  not  likely  to 
cause distortion of competition; 

their 

Article 13(A)(1)(l)
(77/388/EEC) 

Adapted 

the  supply  of  certain  services  closely  linked  to  sport  or 
physical 
non–profit–making 
organizations organisations to persons taking part in sport or 
physical education; 

education 

supplied 

by 

Article 13(A)(1) 
(m) 
(77/388/EEC) 

Adapted 

the  supply  of  certain  cultural  services,  and  the  supply  of 
goods  closely  linked  thereto  supplied,  by  bodies  governed 
by  public  law  or  by  other  cultural  bodies  recognized 
recognised by the Member State concerned; 

Article 13(A)(1)(n)
(77/388/EEC) 

Adapted 

the  supply  of  services  and  goods,  by  organizations 
the 
organisations  whose  activities  are  exempt  under 
provisions of subparagraphs (b), (g), (h), (i), (l), (m) and (n) 
above pursuant to points (b), (g), (h), (i), (l), (m) and (n), in 
connection  with  fund–raising  events  organized  organised 
exclusively for their own benefit, provided that exemption is 
not likely to cause distortion of competition.;  

Article 13(A)(1) 
(o), first sentence 
(77/388/EEC) 

(p) 

the supply of transport services for sick or injured persons in 
vehicles  means  of  transport  specially  designed  for  the 
purpose, by duly authorised bodies; 

Article 13(A)(1)(p)
(77/388/EEC) 

Adapted 

(q) 

the activities of public radio and television bodies other than 
those of a commercial nature. 

Article 13(A)(1)(q)
(77/388/EEC) 

2. 

For the purposes of point (o) of paragraph 1, Member States may 
introduce  any  necessary  restrictions  necessary,  in  particular  as 
regards the number of events or the amount of receipts which give 
entitlement to exemption;. 

Article 13(A)(1) 
(o), second 
sentence 
(77/388/EEC) 

170 

 
 
  
 
Article 130 

2. 
(a)  Member States may make the granting to bodies other than 
those governed by public law of each exemption provided for in (1)(b), (g), 
(h), (i), (l), (m) and (n) of this Article points (b), (g), (h), (i), (l), (m) and 
(n) of Article 120(1) subject in each individual case to one or more of the 
following conditions: 

Article 13(A)(2)(a)
(77/388/EEC) 

–(a) 

–(b) 

–(c) 

–(d) 

they  shall  the  bodies  in  question  must  not  systematically  aim  to 
make  a  profit,  but  and  any  profits  surpluses  nevertheless  arising 
shall  must  not  be  distributed,  but  shall  must  be  assigned  to  the 
continuance or improvement of the services supplied,; 

Article 13(A)(2) 
(a), first indent 
(77/388/EEC) 

Adapted 

they shall those bodies must be managed and administered on an 
essentially  voluntary  basis  by  persons  who  have  no  direct  or 
indirect  interest,  either  themselves  or  through  intermediaries,  in 
the results of the activities concerned,; 

Article 13(A)(2) 
(a), second indent 
(77/388/EEC) 

Adapted 

they shall those bodies must charge prices which are approved by 
the public authorities or which do not exceed such approved prices 
or,  in  respect  of  those  services  not  subject  to  approval,  prices 
lower  than  those  charged  for  similar  services  by  commercial 
enterprises subject to value added tax VAT,; 

Article 13(A)(2) 
(a), third indent 
(77/388/EEC) 

Adapted 

exemption  of  the  services  concerned  shall  the  exemptions  must 
not be likely to  create distortions cause distortion of  competition 
such  as  to  place  at  a  disadvantage  to  the  disadvantage  of 
commercial enterprises liable subject to value added tax VAT. 

Article 13(A)(2) 
(a), fourth indent 
(77/388/EEC) 

Adapted 

Article 131 

(b) 
The  supply  of  goods  or  services  or  goods  shall  not  be  granted 
exemption, as provided for in (1)(b), (g), (h), (i), (l), (m) and (n) above if 
points (b), (g), (h), (i), (l), (m) and (n) of Article 120(1), in the following 
cases: 

Article 13(A)(2)(b)
(77/388/EEC) 

–(a) 

it where the supply is not essential to the transactions exempted,; 

Article 13(A)(2) 
(b), first indent 
(77/388/EEC) 

Adapted 

171 

 
 
  
 
 
 
–(b) 

its  where  the  basic  purpose  of  the  supply  is  to  obtain  additional 
income  for  the  organization  by  carrying  out  body  in  question 
through transactions which are in direct competition with those of 
commercial enterprises liable for value added tax subject to VAT. 

Article 13(A)(2) 
(b), second indent 
(77/388/EEC) 

Adapted 

Chapter 3 

Exemptions for other activities 

Article 132 

B. 

Other exemptions 

1. 

Without prejudice to other Community provisions, Member States 
shall exempt the following under conditions which they shall lay 
down for the purpose of ensuring the correct and straightforward 
application  of  the  exemptions  and  of  preventing  any  possible 
evasion, avoidance or abuse transactions: 

Heading of 
Article 13(B) 
(77/388/EEC) 

Article 13(B) 
(77/388/EEC) 

(a) 

insurance  and  reinsurance  transactions,  including  related 
services  performed  by  insurance  brokers  and  insurance 
agents; 

Article 13(B)(a) 
(77/388/EEC) 

(d) 

the following transactions: 

1.(b)  the  granting  and 

the  negotiation  of  credit  and 

the 

management of credit by the person granting it; 

2.(c)  the negotiation of or any dealings in credit guarantees or any 
other  security  for  money  and  the  management  of  credit 
guarantees by the person who is granting the credit; 

Article 13(B)(d) 
(77/388/EEC) 

Article 13(B)(d)(1)
(77/388/EEC) 

Article 13(B)(d)(2)
(77/388/EEC) 

3.(d)  transactions,  including  negotiation,  concerning  deposit  and 
current  accounts,  payments,  transfers,  debts,  cheques  and 
other  negotiable  instruments,  but  excluding  debt  collection 
and factoring; 

Article 13(B)(d)(3)
(77/388/EEC) 

Adapted 

4.(e)  transactions,  including  negotiation,  concerning  currency, 
bank notes and coins used as legal tender, with the exception 
of  collectors’  items;  ‘collectors’  items’  shall  be  taken  to 
mean, that is to say, gold, silver or other metal coins or bank 
notes which are not normally used as legal tender or coins of 
numismatic interest; 

Article 13(B)(d)(4)
(77/388/EEC) 

Adapted 

172 

 
 
  
 
 
 
 
5.(f)  transactions, 

including  negotiation,  excluding  but  not 
management  and  safe  keeping  or  safekeeping,  in  shares, 
interests in companies or associations, debentures and other 
securities,  but  excluding  documents  establishing  title  to 
goods,  and 
in 
rights  or  securities 
Article 16(2):; 

referred 

the 

to 

– 

documents establishing title to goods, 

– 

the rights or securities referred to in Article 5(3), 

6.(g)  the  management  of  special  investment  funds  as  defined  by 

Member States; 

Article 13(B)(d)(5)
(77/388/EEC) 

Adapted 

Article 13(B)(d) 
(5), first indent 
(77/388/EEC) 

Article 13(B)(d) 
(5), second indent 
(77/388/EEC) 

Article 13(B)(d)(6)
(77/388/EEC) 

(e)(h) the  supply  at  face  value  of  postage  stamps  which  are  valid 
for use for postal services for postage within the territory of 
the country, a Member State, fiscal stamps, and other similar 
stamps; 

Article 13(B)(e) 
(77/388/EEC) 

Modified 

(f)(i)  betting, lotteries and other forms of gambling, subject to the 
conditions and limitations laid down by each Member State; 

Article 13(B)(f) 
(77/388/EEC) 

(g)(j) the supply of buildings a building or parts thereof, and of the 
land  on  which  they  stand  it  stands,  other  than  as  described 
the supply referred to in Article 4(3)(a) Article 13(1)(a); 

Article 13(B)(g) 
(77/388/EEC) 

(h)(k) the supply of land which has not been built on other than the 
in 

land  as  described  referred 

to 

supply  of  building 
Article 4(3)(b) Article 11(1)(b).; 

(b)(l) the leasing or letting of immovable property excluding:. 

(b)2. 

the  leasing  or  letting  of  immovable  property  excludingThe 
following  shall  be  excluded  from  the  exemption  provided  for  in 
point (l) of paragraph 1: 

173 

Adapted 

Article 13(B)(h) 
(77/388/EEC) 

Adapted 

Article 13(B)(b), 
first subpara-
graph 
(77/388/EEC) 

Adapted 

Article 13(B)(b), 
first subpara-
graph 
(77/388/EEC) 

 
 
  
 
1.(a)  the  provision  of  accommodation,  as  defined  in  the  laws  of 
the  Member  States,  in  the  hotel  sector  or  in  sectors  with  a 
similar function, including the provision of accommodation 
in  holiday  camps  or  on  sites  developed  for  use as  camping 
sites; 

Article 13(B)(b), 
first subpara-
graph, point 1 
(77/388/EEC) 

2.(b)  the  letting  of  premises  and  sites  for the  parking vehicles  of 

means of transport; 

3.(c)  lettings  the  letting  of  permanently  installed  equipment  and 

machinery; 

4.(d)  the hire of safes. 

Member States may apply further exclusions to the scope of  this 
the exemption referred to in point (l) of paragraph 1;. 

Article 13(B)(b), 
first subpara-
graph, point 2 
(77/388/EEC) 

Adapted 

Article 13(B)(b), 
first subpara-
graph, point 3 
(77/388/EEC) 

Article 13(B)(b), 
first subpara-
graph, point 4 
(77/388/EEC) 

Article 13(B)(b), 
second subpara-
graph 
(77/388/EEC) 

Article 133 

Without  prejudice  to  other  Community  provisions,  Member  States  shall 
exempt  the  following  under conditions which they shall lay down  for  the 
purpose  of  ensuring  the  correct  and  straightforward  application  of  the 
exemptions  and  of  preventing  any  possible  evasion,  avoidance  or  abuse 
transactions: 

Article 13(B) 
(77/388/EEC) 

(c)(a) 

supplies  the  supply  of  goods  used  wholly  solely  for  an  activity 
exempted under this Article or under Article 28(3)(b) when  these 
Articles 129,  132  or  364,  or  under  Articles 368  to  383,  if  those 
goods have not given rise to the right to deduction, or of goods on 
the acquisition or production of which, by virtue of Article 17(6), 
value  added  tax  did  not  become  deductible  deductibility  of  the 
VAT paid at the preceding stage.; 

Article 13(B)(c) 
(77/388/EEC) 

Adapted 

174 

 
 
  
 
 
 
(c)(b) 

supplies of goods used wholly for an activity exempted under this 
Article or under Article 28(3)(b) when these goods have not given 
rise  to  the  right  to  deduction,  or  the  supply  of  goods  on  the 
acquisition  or  production  of  which,  by  virtue  of  Article 17(6), 
value  added  tax  did  not  become  deductible  application  of  which 
VAT was not deductible, pursuant to Article 170. 

Article 13(B)(c) 
(77/388/EEC) 

Adapted 

C. 

Options 

Article 134 

1. 

Member  States  may  allow  taxpayers  taxable  persons  a  right  of 
option for taxation in cases respect of the following transactions: 

(b)(a) the financial transactions covered in B(d), (g) and (h) above 

referred to in points (b) to (g) of Article 120(1).; 

Heading of 
Article 13(C) 
(77/388/EEC) 

Article 13(C), first 
paragraph 
(77/388/EEC) 

Adapted 

Article 13(C), first 
paragraph, 
point (b) 
(77/388/EEC) 

Adapted 

(b) 

the transactions covered in B(d), (g) and (h) above supply of 
a building or of parts thereof, and of the land on which the 
building  stands,  other  than  the  supply  referred  to  in 
Article 13(1)(a).; 

Article 13(C), first 
paragraph, 
point (b) 
(77/388/EEC) 

(b)(c) the transactions covered in B(d), (g) and (h) above supply of 
land  which  has  not  been  built  on,  other  than  the  supply  of 
building land as referred to in Article 13(1)(b).; 

(a)(d) the leasing or letting and leasing of immovable property;. 

Adapted 

Article 13(C), first 
paragraph, 
point (b) 
(77/388/EEC) 

Adapted 

Article 13(C), first 
paragraph, 
point (a) 
(77/388/EEC) 

Adapted 

175 

 
 
  
 
 
2. 

Member  States  may  restrict  the  scope  of  this  right  of  option  and 
shall  fix  the  details  of  its  use  lay  down  the  detailed  rules 
governing exercise of the option under paragraph 1. 

Article 13(C), 
second paragraph
(77/388/EEC) 

Member  States  may  restrict  the  scope  of  this  that  right  of  option 
and shall fix the details of its use. 

Chapter 4 

Exemptions for intra–Community transactions 

Section 1 

Exemptions related to the supply of goods 

Article 28cArticle 135 

Exemptions  

A. 

Exempt supplies of goods 

(a)1. 

supplies  Member  States  shall  exempt  the  supply  of  goods,  as 
defined  in  Article 5,  dispatched  or  transported  to  a  destination 
outside their territory but within the Community, by or on behalf 
of the vendor or the person acquiring the goods out of the territory 
referred  to  in  Article 3  but  within  the  Community,  effected,  for 
another taxable person, or for a non–taxable legal person acting as 
such in a Member State other than that of the departure of the in 
which dispatch or transport of the goods began. 

Adapted 

Article 13(C), 
second paragraph
(77/388/EEC) 

Adapted 

Article 28c 
(inserted by 
91/680/EEC) 

Heading of 
Article 28c 
(inserted by 
91/680/EEC) 

Heading of 
Article 28c(A) 
(inserted by 
91/680/EEC) 

Article 28c(A)(a), 
first subpara-
graph 
(inserted by 
91/680/EEC and 
amended by 
95/7/EC) 

Adapted 

176 

 
 
  
 
 
 
 
 
 
2. 

Without  prejudice  to  other  Community  provisions  and  subject  to 
conditions which they shall lay down for the purpose of ensuring 
the  correct  and  straightforward  application  of  the  exemptions 
provided  for  below  and  preventing  any  evasion,  avoidance  or 
abuse  In  addition  to  the  supply  of  goods  referred  to  in 
following 
paragraph 1,  Member  States  shall  exempt 
transactions: 

the 

Article 28c(A), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

(b)(a) supplies the supply of new means of transport, dispatched or 
transported  to  the  purchaser  customer  at  a  destination 
outside  their  territory  but  within  the  Community,  by  or  on 
behalf  of  the  vendor  or  the  purchaser  out  of  the  territory 
referred  to  in  Article 3  but  within  the  Community,  effected 
customer,  for  taxable  persons,  or  non–taxable  legal  persons 
who  qualify  for  the  derogation  provided  for  in  the  second 
subparagraph  of  Article 28a(1)(a),  whose  intra–Community 
acquisitions  of  goods  are  not  subject  to  VAT  pursuant  to 
Article 4(1), or for any other non–taxable person; 

(c)(b) the  supply  of  goods  products  subject  to  excise  duty, 
dispatched  or  transported  to  a  destination  outside  their 
territory  but  within  the  Community,  to  the  purchaser 
customer, by or on behalf of the vendor, by or the purchaser 
or  on  his  behalf,  territory  referred  to  in  Article 3  but inside 
the  Community,  effected  customer,  for  taxable  persons,  or 
non–taxable legal persons who qualify for the derogation set 
out  in  the  second  subparagraph  of  Article 28a(1)(a),  when 
the  dispatch  or  transport  of  the  goods  is  carried  out,  whose 
intra–Community  acquisitions  of  goods  other  than  products 
subject  to  excise  duty  are  not  subject  to  VAT  pursuant  to 
Article 4(1),  where  those  products  have  been  dispatched  or 
transported  in  accordance  with  Article 7(4)  and  (5),  or 
Article 16 of Directive 92/12/EEC.; 

Article 28c(A)(b) 
(inserted by 
91/680/EEC) 

Adapted 

Article 28c(A)(c), 
first subpara-
graph 
(replaced by 
92/111/EEC) 

Adapted 

(d)(c) the  a  supply,  consisting  in  the  transfer  of  goods,  within  the 
meaning  of  Article 28a(5)(b),  which  benefit  from  the 
exemptions  set  out  above  if  they  have  to  another  Member 
State,  which  would  have  been  entitled  to  exemption  under 
paragraph 1  and  points (a)  and  (b)  if  it  had  been  made  on 
behalf of another taxable person. 

Article 28c(A)(d) 
(inserted by 
92/111/EEC) 

Adapted 

177 

 
 
  
 
Article 136 

1. 

2. 

This The exemption provided for in Article 135(1) shall not apply 
to  supplies  the  supply  of  goods  carried  out  by  taxable  persons 
exempt  from  tax  pursuant  to  Article 24  or  to  supplies  of  goods 
effected  for  taxable  persons  or  non–taxable  legal  persons  who 
qualify  for  the  derogation  in  the  second  subparagraph  of 
Article 28a(1)(a)  who  are  covered  by  the  exemption  for  small 
enterprises provided for in Articles 277 to 280;. 

Article 28c(A)(a), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

This Nor shall that exemption shall not apply to supplies of goods 
by  taxable  persons  exempt  from  tax  pursuant  to  Article 24  or  to 
supplies  the  supply  of  goods  effected  for  to  taxable  persons,  or 
non–taxable  legal  persons  who  qualify  for  the  derogation  in  the 
second 
intra–
subparagraph  of  Article 28a(1)(a),  whose 
Community acquisitions of goods are not subject to VAT pursuant 
to Article 4(1);. 

Article 28c(A)(a), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Adapted 

This  The  exemption  provided  for  in  Article 135(2)(b)  shall  not 
apply  to  supplies  the  supply  of  goods  products  subject  to  excise 
duty effected by taxable persons who benefit from are covered by 
the exemption from tax set out for small enterprises provided for 
in Article 24 Articles 277 to 280;. 

Article 28c(A)(c), 
second subpara-
graph 
(replaced by 
92/111/EEC) 

(c)3.  Articles 28b(B)  and  28c(A)(a),  (c)  and  (d)  The  exemption 
provided for in Article 135(1) and (2)(b) and (c) shall not apply to 
supplies  the  supply  of  goods  subject  to  value  added  tax  VAT  in 
accordance with either of the special arrangements laid down in B 
and  C  the  margin  scheme  provided  for  in  Articles 305  to  317  or 
the special arrangements for sales by public auction. 

Adapted 

Article 26a(D)(c) 
(inserted by 
94/5/EC) 

Adapted 

(h) 

Articles 28b(B)  and  28c(A)(a)  and  (d)  The  exemption  provided 
for  in  Article 135(1)  and  (2)(c)  shall  not  apply  to  supplies  the 
supply of second–hand means of transport subject to tax VAT in 
accordance with (a) the transitional arrangements for second–hand 
means of transport. 

Article 28o(1)(h) 
(inserted by 
94/5/EC) 

Adapted 

Section 2 

Exemptions for intra–Community acquisitions of goods 

178 

 
 
  
 
 
 
 
 
Article 137 

B. 

Exempt intra–Community acquistions of goods 

Heading of 
Article 28c(B) 
(inserted by 
91/680/EEC) 

Without prejudice to other Community provisions and subject to conditions 
which  they  shall  lay  down  for  the  purpose  of  ensuring  the  correct  and 
straightforward  application  of  the  exemptions  provided  for  below  and 
preventing  any  evasion,  avoidance  or  abuse,  Member  States  shall  exempt 
the following transactions: 

Article 28c(B), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

(a) 

(b) 

(c) 

the intra–Community acquisition of goods the supply of which by 
taxable  persons  would  in  all  circumstances  be  exempt  within  the 
territory of the country Member State concerned; 

Article 28c(B)(a)  
(inserted by 
91/680/EEC) 

Adapted 

the  intra–Community  acquisition  of  goods  the  importation  of 
which  would  in  all  circumstances  be  exempt  under  Article 14(1) 
Article 140; 

Article 28c(B)(b)  
(inserted by 
91/680/EEC) 

the  intra–Community  acquisition  of  goods  where,  pursuant  to 
Article 17(3)  and  (4)  Articles 164  and  165,  the  person  acquiring 
the  goods  would  in  all  circumstances  be  entitled  to  full 
tax  VAT  due  under 
reimbursement  of 
Article 28a(1) Article 3(1)(b). 

the  value  added 

Article 28c(B)(c)  
(inserted by 
91/680/EEC) 

Article 138 

Each  Member  States  State  shall  take  specific  measures  to  ensure 
3) 
that value added tax, subject to the criteria laid down in Article 41, VAT is 
not charged on the intra–Community acquisition of goods effected, within 
the  meaning  of  Article 28b(A)(1),  within  its  territory  when,  where  the 
following conditions are met: 

Article 28c(E)(3) 
(replaced by 
92/111/EEC) 

Adapted 

–(a) 

the  intra–Community  acquisition  of  goods  is  effected  made  by  a 
taxable  person  who  is  not  established  in  the  territory  of  the 
country  the  Member  State  concerned  but  who  is  identified  for 
value added tax VAT purposes in another Member State,; 

Article 28c(E)(3), 
first indent 
(replaced by 
92/111/EEC) 

Adapted 

179 

 
 
  
 
 
 
–(b) 

the intra–Community acquisition of goods is effected made for the 
purpose purposes of a the subsequent supply of those goods made, 
in  the  Member  State  concerned,  by  a  the  taxable  person  in  the 
territory of the country referred to in point (a),; 

Article 28c(E)(3), 
second indent 
(replaced by 
92/111/EEC) 

Adapted 

–(c) 

–(d) 

–(e) 

the goods so thus acquired by this the taxable person referred to in 
point (a)  are  directly  dispatched  or  transported,  from  a  Member 
State other than that in which he is identified for value added tax 
VAT  purposes  for,  to  the  person  for  whom  he  effects  is  to  carry 
out the subsequent supply,; 

Article 28c(E)(3), 
third indent 
(replaced by 
92/111/EEC) 

Adapted 

the  person  to  whom  the  subsequent  supply  is  to  be  made  is  a 
another  taxable  person,  or  a  non–taxable  legal  person,  who  is 
identified for value added tax VAT purposes within in the territory 
of the country Member State concerned,; 

Article 28c(E)(3), 
fourth indent 
(replaced by 
92/111/EEC) 

Adapted 

the person to whom the subsequent supply is made referred to in 
point (d) has been designated in accordance with Article 21(1)(c) 
Article 190 as the person  liable for payment of  the tax VAT due 
on the supplies  effected supply  carried out by the taxable person 
who  is  not  established  within  the  territory  of  the  country  in  the 
Member State in which the tax is due. 

Article 28c(E)(3), 
fifth indent 
(replaced by 
92/111/EEC and 
amended by 
2000/65/EC) 

Section 3 

Exemptions for certain transport services 

C. 

Exempt transport services 

Adapted 

Heading of 
Article 28c(C) 
(inserted by 
91/680/EEC) 

Article 139 

Member  States  shall  exempt  the  supply  of  intra–Community  goods 
transport  services  involved  in  the  dispatch  or  transport  of  goods  to  and 
from  the  islands  making  up  the  autonomous  regions  of  the  Azores  and 
Madeira,  as  well  as  the  dispatch  or  transport  of  goods  supply  of  goods 
transport services between those islands. 

Article 28c(C) 
(inserted by 
91/680/EEC) 

Adapted 

180 

 
 
  
 
 
 
 
Chapter 5 

Exemptions on importation 

Article 14Article 140 

Exemptions on importation 

1. 
Without  prejudice  to  other  Community  provisions,  Member  States 
shall exempt the following under conditions which they shall lay down for 
the purpose of ensuring the correct and straightforward application of such 
exemption  and  of  preventing  any  possible  evasion,  avoidance  or  abuse 
transactions: 

Article 14 
(77/388/EEC) 

Heading of 
Article 14 
(77/388/EEC) 

Article 14(1) 
(77/388/EEC) 

(a) 

the  final  importation  of  goods  of  which  the  supply  by  a  taxable 
person would in all circumstances be exempted exempt within the 
country their territory; 

Article 14(1)(a) 
(77/388/EEC) 

(d)(b) 

the  final  importation  of  goods  qualifying  for  exemption  from 
customs  duties  other  than  as  provided  for  in  the  Common 
Customs Tariff. However, Member States shall have the option of 
not  granting  exemption  where  this  would  be  liable  to  have  a 
serious  effect  on  conditions  of  competition  governed  by  Council 
Directives 69/169/EEC38, 78/1035/EEC39 and 83/181/EEC40; 

(c) 

This exemption shall also apply to the import the final importation 
of goods, within the meaning of Article 7(1)(b), in free circulation 
from  a  third  territory  forming  part  of  the  Community  customs 
territory, which would be capable of benefiting from the entitled to 
exemption  set  out  above  if  they  had  been  imported  within  the 
meaning of Article 7(1)(a) under point (b).; 

D. 

Exempt importation of goods 

Adapted 

Article 14(1)(d), 
first subpara-
graph 
(amended by 
91/680/EEC) 

Modified 

Article 14(1)(d), 
second subpara-
graph 
(inserted by 
92/111/EEC) 

Adapted 

Heading of 
Article 28c(D) 
(inserted by 
91/680/EEC) 

38 
39 
40 

OJ L 133, 4.6.1969, p. 6. 
OJ L 366, 28.12.1978, p. 34. 
OJ L 105, 23.4.1983, p. 38. 

181 

 
 
  
 
 
 
                                                 
(d) 

Where the importation of goods dispatched or transported from a 
third territory are or a third country and imported into a Member 
State  other  than  that  of  arrival  of  in  which  the  dispatch  or 
transport, Member States shall exempt such imports of the goods 
ends, where the supply of such goods by the importer as defined in 
Article 21(4) designated or recognised under Article 193 as liable 
for  payment  of  VAT  is  exempt  in  accordance  with  paragraph A 
under Article 135.; 

Member  States  shall  lay  down  the  conditions  governing  this 
exemption with a view to ensuring its correct and straightforward 
application and preventing any evasion, avoidance or abuse. 

Article 28c(D), 
first subpara-
graph 
(inserted by 
91/680/EEC and 
amended by 
2000/65/EC) 

Adapted 

Article 28c(D), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

(e)(e) 

the  reimportation,  by  the  person  who  exported  them,  of  goods  in 
the  state  in  which  they  were  exported,  where  they  qualify  for 
exemption those goods are exempt from customs duties; 

Article 14(1)(e) 
(amended by 
91/680/EEC) 

(g) 

importations of goods: 

–(f) 

the  importation,  under  diplomatic  and  consular  arrangements,  of 
goods  which  qualify  for  exemption  are  exempt  from  customs 
duties,; 

the importation of goods by international organizations recognized 
bodies  recognised  as  such  by  the  public  authorities  of  the  host 
country, and Member State, or by members of such organizations 
bodies,  within  the  limits  and  under  the  conditions  laid  down  by 
the international conventions establishing the organizations bodies 
or by headquarters agreements,; 

–(g) 

–(h) 

the  importation  of  goods,  into  the  territory  of  Member  States 
which are parties party to the North Atlantic Treaty, by the armed 
forces of other States which are parties party to that Treaty for the 
use of such those forces or the civilian staff accompanying them 
or for supplying their messes or canteens where such forces take 
part in the common defence effort; 

Article 14(1)(g), 
third indent 
(77/388/EEC) 

Adapted 

182 

Adapted 

Article 14(1)(g) 
(77/388/EEC) 

Article 14(1)(g), 
first indent 
(amended by 
91/680/EEC) 

Adapted 

Article 14(1)(g), 
second indent 
(77/388/EEC) 

Adapted 

 
 
  
 
 
–(i) 

the exemptions set out in the third indent shall extend to imports 
by and supplies of goods and services to the armed forces of the 
United Kingdom stationed in the island of Cyprus pursuant to the 
Treaty of Establishment concerning the Republic of Cyprus, dated 
16 August  1960,  which  are  for  the  use  of  the  those  forces  or  the 
civilian staff accompanying them or for supplying their messes or 
canteens.; 

Article 14(1)(g), 
fourth indent 
(inserted by 
Protocole No 3 to 
the 2003 Act of 
Accession) 

Adapted 

(h)(j) 

the  importation  into  ports,  by  sea  fishing  undertakings,  of  their 
catches,  unprocessed  or  after  undergoing  preservation  for 
marketing but before being supplied; 

Article 14(1)(h) 
(77/388/EEC) 

(j)(k) 

the importation of gold by Central Banks central banks.; 

(kl) 

import the importation of gas through the natural gas distribution 
system, or of electricity.; 

(i)(m) 

the  supply  of  services,  in  connection  with  relating  to  the 
importation of goods where the value of such services is included 
in  the  taxable  amount  in  accordance  with  Article 11B(3)(b) 
point (b)  of  the  first  subparagraph  of  Article 83(1)  and  with 
Article 83(2);. 

Article 141 

2.1. 

The  Commission  shall  submit,  where  appropriate,  present  to  the 
Council at the earliest opportunity proposals designed to lay down 
Community 
the 
exemptions referred to in paragraph 1 provided for in Article 140 
and to lay down the detailed rules for their implementation. 

tax  rules  clarifying  delimit 

the  scope  of 

Until the entry into force of these rules, Member States may: 

–2. 

Pending the entry into force of the rules referred to in paragraph 1, 
Member States may maintain their national provisions in force on 
matters related to the above provisions,. 

183 

Article 14(1)(j) 
(77/388/EEC) 

Article 14(1)(k) 
(inserted by 
2003/92/EC) 

Adapted 

Article 14(1)(i) 
(77/388/EEC) 

Adapted 

Article 14(2), first 
subparagraph 
(77/388/EEC) 

Adapted 

Article 14(2), 
second subpara-
graph 
(77/388/EEC) 

Article 14(2), 
second subpara-
graph, first indent
(77/388/EEC) 

Adapted 

 
 
  
 
 
 
– 

– 

3. 

Member  States  may  adapt  their  national  provisions  so  as  to 
minimize minimise distortion of competition and, in particular the 
non–imposition,  to  prevent  non–taxation  or  double  imposition  of 
value added tax taxation within the Community,. 

Member States may use whatever administrative procedures they 
consider most appropriate to achieve exemption. 

Member States shall inform notify to the Commission, which shall 
inform  the  other  Member  States,  of  accordingly,  the  measures 
they  have  adopted  and  are  adopting  pursuant  to  the  preceding 
provisions of national law which are in force and those which they 
adopt pursuant to paragraph 2. 

Chapter 6 

Exemptions on exportation 

Article 15Article 142 

Exemption of exports from the Community and like transactions and 
international transport 

1. 

Without prejudice to other Community provisions Member States 
shall exempt the following under conditions which they shall lay 
down for the purpose of ensuring the correct and straightforward 
application  of  such  exemptions  and  of  preventing  any  evasion, 
avoidance or abuse transactions: 

1.(a)  the  supply  of  goods  dispatched  or 

to  a 
destination  outside  the  Community  by  or  on  behalf  of  the 
vendor; 

transported 

Article 14(2), 
second subpara-
graph, second 
indent 
(77/388/EEC) 

Adapted 

Article 14(2), 
second subpara-
graph, third 
indent 
(77/388/EEC) 

Article 14(2), 
third subpara-
graph 
(77/388/EEC) 

Adapted 

Article 15 
(77/388/EEC) 

Heading of 
Article 15 
(replaced by 
91/680/EEC) 

Article 15, 
introductory 
sentence 
(77/388/EEC) 

Article 15(1) 
(amended by 
91/680/EEC) 

184 

 
 
  
 
 
 
2.(b)  the  supply  of  goods  dispatched  or 

transported 

to  a 
destination  outside  the  Community  by  or  on  behalf  of  a 
purchaser customer not established within the their territory 
of  the  country,  with  the  exception  of  goods  transported  by 
the  purchaser  customer  himself  for  the  equipping,  fuelling 
and or provisioning of pleasure boats and private aircraft or 
any other means of transport for private use.; 

Article 15(2), first 
subparagraph 
(amended by 
91/680/EEC) 

Adapted 

12.(c) the  supply  of  goods  supplied  to  approved  bodies  which 
export  them  from  out  of  the  Community  as  part  of  their 
humanitarian,  charitable  or  teaching  activities  outside  the 
Community.; 

Article 15(12), 
first sentence 
(amended by 
91/680/EEC) 

3.(d)  the  supply  of  services  consisting  of  in  work  on  movable 
property acquired or imported for the purpose of undergoing 
such  work  within  the  territory  of  the  Community,  and 
dispatched  or  transported  out  of  the  Community  by  the 
person providing the services or supplier, by the customer if 
not established within the their territory of the country or on 
behalf of either of them; 

13.(e) the  supply  of  services,  including  transport  and  ancillary 
operations transactions, but excluding the supply of services 
exempted  in  accordance  with  Article 13  Articles 129  and 
132,  where  these  are  directly  connected  with  the  export  of 
goods  exportation  or  imports  importation  of  goods  covered 
by  the  provisions  of  Article 7(3)  or  Article 16(1),  Title A 
Article 61 and Article 152(1)(a);. 

2. 

This The exemption provided for in point (c) of paragraph 1 may 
be implemented granted by means of a refund of the tax VAT;. 

Article 143 

1. 

In  the  case  of  Where  the  supply  of  goods  referred  to  in 
Article 142(1)(b)  relates  to  goods  to  be  carried  in  the  personal 
luggage of travellers, this the exemption shall apply on condition 
that only if the following conditions are met: 

Adapted 

Article 15(3) 
(replaced by 
91/680/EEC and 
amended by 
92/111/EEC) 

Adapted 

Article 15(13) 
(replaced by 
92/111/EEC) 

Adapted 

Article 15(12), 
second sentence 
(77/388/EEC) 

Adapted 

Article 15(2), 
second subpara-
graph 
(replaced by 
95/7/EC) 

Adapted 

185 

 
 
  
 
 
–(a)  the traveller is not established within the Community,; 

–(b)  the goods are transported to a destination outside out of the 
Community before the end of the third month following that 
in which the supply is effected takes place,; 

–(c)  the  total  value  of  the  supply,  including  value  added  tax 
VAT,  is  more  than  175 euro  or  the  equivalent  in  national 
currency of ECU 175, fixed in accordance with Article 7(2) 
of  Directive 69/169/EEC;  however,  Member  States  may 
exempt a supply with a total value of less than that amount 
annually  by  applying  the  conversion  rate  obtaining  on  the 
first  working  day  of  October  with  effect  from  1 January  of 
the following year. 

however,  However,  Member  States  may  exempt  a  supply  with  a 
total  value  of  less  than  that  the  amount  specified  in  point (c)  of 
paragraph 1. 

For the purposes of applying the second subparagraph: 

Article 15(2), 
second subpara-
graph, first indent
(replaced by 
95/7/EC) 

Article 15(2), 
second subpara-
graph, second 
indent 
(replaced by 
95/7/EC) 

Adapted 

Article 15(2), 
second subpara-
graph, third 
indent, first 
sentence 
(replaced by 
95/7/EC) 

Adapted 

Article 15(2), 
second subpara-
graph, third 
indent, second 
sentence 
(replaced by 
95/7/EC) 

Article 15(2), 
third subpara-
graph 
(replaced by 
95/7/EC) 

–2. 

For the purposes of paragraph 1, ‘a traveller who is not established 
within  the  Community’  shall  be  taken  to  mean  a  traveller  whose 
domicile  permanent  address  or  habitual  residence  is  not  situated 
located within the Community. For the purposes of this provision, 
‘domicile  ‘Permanent  address  or  habitual  residence’  shall  mean 
the  place  entered  as  such  in  a  passport,  identity  card  or  other 
identity  documents  which  document  recognised  as  an  identity 
document by the Member State within whose territory the supply 
takes place recognizes as valid,. 

Article 15(2), 
third subpara-
graph, first indent
(replaced by 
95/7/EC) 

Adapted 

186 

 
 
  
 
 
 
– 

proof  Proof  of  exportation  shall  be  furnished  by  means  of  the 
invoice or other document in lieu thereof, endorsed by the customs 
office where the goods left of exit from the Community. 

Article 15(2), 
third subpara-
graph, second 
indent 
(replaced by 
95/7/EC) 

Adapted 

Each  Member  State  shall  transmit  send  to  the  Commission 
specimens of the stamps it uses for the endorsement referred to in 
the  second  indent  of  the  third  subparagraph.  The  Commission 
shall  transmit  this  forward  that  information  to  the  tax  authorities 
in of the other Member States;. 

Article 15(2), 
fourth subpara-
graph 
(inserted by 
95/7/EC) 

Article 28k 

Miscellaneous provisions 

The following provisions shall apply until 30 June 1999: 

1. 

Member  States  may  exempt  supplies  by  tax–free  shops  of  goods 
to  be  carried  away  in  the  personal  luggage  of  travellers  taking 
intra–Community flights or sea crossings to other Member States. 

Adapted 

Article 28k 
(inserted by 
91/680/EEC) 

Heading of 
Article 28k 
(inserted by 
91/680/EEC) 

Article 28k, 
introductory 
sentence 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28k(1), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Obsolete 

187 

 
 
  
 
 
For the purposes of this Article: 

(b) 

‘traveller 
to  another  Member  State’  shall  mean  any 
passenger holding a transport document for air or sea travel 
stating  that  the  immediate  destination  is  an  airport  or  port 
situated in another Member State; 

(c) 

‘intra–Community  flight  or  sea  crossing’  shall  mean  any 
transport,  by  air  or  sea,  starting  within  the  territory  of  the 
country  as  defined  in  Article 3,  where  the  actual  place  of 
arrival is situated within another Member State. 

Supplies  of  goods  effected  by  tax–free  shops  shall  include 
supplies  of  goods  effected  on  board  aircraft  or  vessels  during 
intra–Community passenger transport. 

This  exemption shall also apply to supplies of goods effected by 
tax–free  shops  in  either  of  two  Channel  Tunnel  terminals,  for 
passengers holding valid tickets for the journey between those two 
terminals. 

2. 

Eligibility  for  the  exemption  provided  for  in  paragraph 1  shall 
apply only to supplies of goods: 

Article 28k(1), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28k(1), 
second subpara-
graph, point (b) 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28k(1), 
second subpara-
graph, point (c) 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28k(1), 
third subpara-
graph 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28k(1), 
fourth subpara-
graph 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28k(2) 
(inserted by 
91/680/EEC) 

Obsolete 

188 

 
 
  
 
 
 
 
(a) 

the  total  value  of  which  per  person  per  journey  does  not 
exceed ECU 90. 

By  way  of  derogation  from  Article 28m,  Member  States 
shall  determine  the  equivalent  in  national  currency  of  the 
above  amount 
in  accordance  with  Article 7(2)  of 
Directive 69/169/EEC. 

Where the total value of several items or of several supplies 
of  goods  per  person  per  journey  exceeds  those  limits,  the 
exemption  shall  be  granted  up  to  those  amounts,  on  the 
understanding that the value of an item may not be split; 

(b) 

involving  quantities  per  person  per  journey  not  exceeding 
the limits laid down by the Community provisions in force 
for  the  movement  of  travellers  between  third  countries  and 
the Community. 

The  value  of  supplies  of  goods  effected  within  the 
quantitative  limits  laid  down  in  the  previous  subparagraph 
shall not be taken into account for the application of (a). 

3. 

Member  States  shall  grant  every  taxable  person  the  right  to  a 
deduction  or  refund  of  the  value  added  tax  referred  to  in 
Article 17(2) in so far as the goods and  services are used for the 
purposes of his supplies of goods exempt under this Article. 

189 

Article 28k(2)(a), 
first subpara-
graph 
(replaced by 
94/4/EC) 

Obsolete 

Article 28k(2)(a), 
second subpara-
graph 
(inserted by 
94/4/EC) 

Obsolete 

Article 28k(2)(a), 
third subpara-
graph 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28k(2)(b), 
first subpara-
graph 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28k(2)(b), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

Obsolete 

Article 28k(3) 
(inserted by 
91/680/EEC) 

Obsolete 

 
 
  
 
 
 
 
4. 

5. 

1. 

Member  States  which  exercise  the  option  provided  for  in 
Article 16(2)  shall  also  grant  eligibility  under  that  provision  to 
imports, intra–Community acquisitions and supplies of goods to a 
taxable  person  for  the  purposes  of  his  supplies  of  goods  exempt 
pursuant to this Article. 

Article 28k(4) 
(inserted by 
91/680/EEC) 

Obsolete 

Member  States  shall  take  the  measures  necessary  to  ensure  the 
correct  and  straightforward  application  of 
the  exemptions 
provided for in this Article and to prevent any evasion, avoidance 
or abuse. 

Article 28k(5) 
(inserted by 
91/680/EEC) 

Obsolete 

Chapter 7 

Exemptions related to international transport 

Article 144 

Without prejudice to other Community provisions Member States 
shall exempt the following under conditions which they shall lay 
down for the purpose of ensuring the correct and straightforward 
application  of  such  exemptions  and  of  preventing  any  evasion, 
avoidance or abuse transactions: 

Article 15, 
introductory 
sentence 
(77/388/EEC) 

4. 

the  supply  of  goods  for  the  fuelling  and  provisioning  of 
vessels: 

(a) 

the  supply  of  goods  for  the  fuelling  and  provisioning  of 
vessels  used  for  navigation  on  the  high  seas  and  carrying 
passengers  for  reward  or  used  for 
the  purpose  of 
commercial,  industrial  or  fishing  activities,  or  for  rescue  or 
assistance at sea, or for inshore fishing, with the exception, 
in  the  case  of  vessels  used  for  inshore  fishing,  of  ships’ 
provisions; 

(b)  used  for  rescue  or  assistance  at  sea,  or  for  inshore  fishing, 
with the exception, for the latter, of ships’ provisions; 

(c)(b) of  war,  as  defined  in  subheading 89.01 A  of  the  Common 
Customs Tariff, leaving the country the supply of goods for 
the fuelling and provisioning of fighting ships, falling within 
CN  code 8906 10 00,  leaving  their  territory  and  bound  for 
foreign  ports  or  anchorages  outside  the  Member  State 
concerned.; 

Article 15(4), first 
subparagraph 
(77/388/EEC) 

Article 15(4), first 
subparagraph, 
point (a) 
(77/388/EEC) 

Adapted 

Article 15(4), first 
subparagraph, 
point (b) 
(77/388/EEC) 

Article 15(4), first 
subparagraph, 
point (c) 
(77/388/EEC) 

Adapted 

190 

 
 
  
 
 
 
 
5.(c)  the supply, modification, repair, maintenance, chartering and 
hiring of the sea–going vessels referred to in paragraph 4(a) 
and  (b)  point (a),  and  the  supply,  hiring,  repair  and 
maintenance of equipment –, including fishing equipment –, 
incorporated or used therein; 

Article 15(5) 
(77/388/EEC) 

Adapted 

8.(d)  the  supply  of  services  other  than  those  referred  to  in 
paragraph 5  point (c),  to  meet  the  direct  needs  of  the  sea–
going  vessels  referred  to  in  that  paragraph  point (a)  or  of 
their cargoes; 

Article 15(8)  
(77/388/EEC) 

Adapted 

7.(e)  the  supply  of  goods  for  the  fuelling  and  provisioning  of 
aircraft  referred  to  in  paragraph 1(g)  used  by  airlines 
operating for reward chiefly on international routes; 

Article 15(7) 
(77/388/EEC) 

6.(f)  the  supply,  modification,  repair,  maintenance,  chartering 
and  hiring  of  the  aircraft  used  by  airlines  operating  for 
reward  chiefly  on  international  routes  referred  to  in 
point (e), and the supply, hiring, repair and  maintenance of 
equipment incorporated or used therein; 

Adapted 

Article 15(6) 
(77/388/EEC) 

Adapted 

9.(g)  the  supply  of  services,  other  than  those  referred  to  in 
paragraph 6 point (f), to meet the direct needs of the aircraft 
referred to in that paragraph point (e) or of their cargoes;. 

Article 15(9)  
(77/388/EEC) 

Adapted 

Article 145 

15. 
the  Portuguese  Republic  Portugal  may  treat  sea  and  air  transport 
between the islands making up the autonomous regions of the Azores and 
Madeira and between those regions and the mainland in the same way as 
international transport. 

Article 15(15) 
(inserted by Act of 
Accession, ES and 
PT) 

Adapted 

Article 146 

1. 

The  Commission  shall  submit,  where  appropriate,  present  to  the 
Council  as  soon  as  possible  proposals  to  establish  Community 
fiscal  rules  specifying  designed  to  delimit  the  scope  of  and 
practical arrangements for implementing the exemptions provided 
for in (5) to (9) Article 144 and to lay down the detailed rules for 
their implementation. 

Article 15(4) 
second subpara-
graph, first 
sentence 
(replaced by 
92/111/EEC) 

Adapted 

191 

 
 
  
 
 
 
2. 

Until  these  rules  come  Pending  the  entry  into  force  of  the 
provisions referred to in paragraph 1, Member States may limit the 
extent of these scope of the exemptions provided for in points (a) 
and (b) of Article 144. 

Article 15(4) 
second subpara-
graph, second 
sentence 
(replaced by 
92/111/EEC) 

Adapted 

Chapter 8 

Exemptions relating to certain transactions treated as exports 

Article 147 

1. 

Without prejudice to other Community provisions Member States 
shall exempt the following under conditions which they shall lay 
down for the purpose of ensuring the correct and straightforward 
application  of  such  exemptions  and  of  preventing  any  evasion, 
avoidance or abuse the following transactions: 

Article 15, 
introductory 
sentence 
(77/388/EEC) 

10. 

supplies of goods and services: 

(a) 

the  supply  of  goods  or  services  under  diplomatic  and 
consular arrangements,; 

–(b)  the 

to 

services 

supply  of  goods  or 

international 
organizations  recognized  bodies  recognised  as  such  by  the 
public authorities of the host country, Member State, and to 
members of such organizations bodies, within the limits and 
under 
international 
conventions  establishing  the  organizations  bodies  or  by 
headquarters agreements,; 

laid  down  by 

the  conditions 

the 

Article 15(10), 
first subpara-
graph 
(77/388/EEC) 

Article 15(10), 
first subpara-
graph, first indent
(77/388/EEC) 

Adapted 

Article 15(10), 
first subpara-
graph, second 
indent 
(77/388/EEC) 

Adapted 

–(c)  effected  the  supply  of  goods  or  services  within  a  Member 
State  which  is  a  party  to  the  North  Atlantic  Treaty  and, 
intended either for the use of the forces of other States which 
are parties party to that Treaty for the use of those forces, or 
of  the  civilian  staff  accompanying  them,  or  for  supplying 
their  messes  or  canteens  when  such  forces  take  part  in  the 
common defence effort,; 

Article 15(10), 
first subpara-
graph, third 
indent 
(77/388/EEC) 

Adapted 

192 

 
 
  
 
 
 
 
–(d)  the  supply  of  goods  or  services  to  another  Member  State 
and, intended for the forces of any Member State which is a 
party  to  the  North  Atlantic  Treaty,  other  than  the  Member 
State of destination itself, for the use of those forces, or of 
the civilian staff accompanying them, or for supplying their 
messes  or  canteens  when  such  forces  take  part  in  the 
common defense defence effort.; 

Article 15(10), 
first subpara-
graph, fourth 
indent 
(inserted by 
91/680/EEC) 

Adapted 

(e) 

the  exemptions  set  out  in  the  third  indent  shall  extend  to 
imports by and supplies supply of goods and or services to 
the  armed  forces  of  the  United  Kingdom  stationed  in  the 
island  of  Cyprus  pursuant  to  the  Treaty  of  Establishment 
concerning  the  Republic  of  Cyprus,  dated  16 August  1960, 
which are for the use of the those  forces, or of the civilian 
staff  accompanying  them,  or  for  supplying  their  messes  or 
canteens. 

Article 14(1)(g), 
fourth indent 
(inserted by 
Protocol No 3 to 
the 2003 Act of 
Accession) 

Adapted 

This  exemption  Pending  the  adoption  of  common  tax  rules,  the 
exemptions provided for in the first subparagraph shall be subject 
to  the  limitations  laid  down  by  the  host  Member  State  until 
Community tax rules are adopted. 

2. 

In cases where the goods are not dispatched or transported out of 
the country Member State in which the supply takes place, and in 
the  case  of  services,  the  benefit  of  the  exemption  may  be  given 
granted by means of a refund of the tax VAT;. 

Article 15(10), 
second subpara-
graph 
(amended by 
91/680/EEC and 
92/111/EEC) 

Adapted 

Article 15(10), 
third subpara-
graph 
(replaced by 
92/111/EEC) 

Adapted 

Article 148 

supplies Member States shall exempt the supply of gold to Central 

11. 
Banks central banks;. 

Article 15(11) 
(77/388/EEC) 

Chapter 9 

Exemptions for the supply of services by intermediaries 

193 

 
 
  
 
 
 
 
 
Article 149 

14.  Member  States  shall  exempt  the  supply  of  services  supplied  by 
brokers  and  other  intermediaries,  acting  in  the  name  and  for  account  on 
behalf of another person, where they form take part of in the transactions 
specified referred to in this Article Chapters 6, 7 and 8, or of transactions 
carried out outside the Community. 

Article 15(14), 
first subpara-
graph 
(amended by 
91/680/EEC) 

Adapted 

This The exemption does referred to in the first paragraph shall not apply to 
travel  agents  who  supply,  in  the  name  and  for  account  on  behalf  of  the 
traveller travellers, supply services which are supplied carried out in other 
Member States;. 

Article 15(14), 
second subpara-
graph 
(77/388/EEC) 

Chapter 10 

Adapted 

Exemptions for transactions relating to international trade 

Section 1 

Customs or tax warehouses and similar arrangements 

Article 16Article 150 

Special exemptions linked to international goods traffic 

1. 

Without prejudice to other Community provisions, Member States 
may,  subject  to  the  consultations  provided  for  in  Article 29,  take 
special  measures  designed  to  relieve  from  value  added  tax  all  or 
some  of  the  following  transactions,  provided  that  they  are  not 
aimed  at  final  use  and/or  consumption  and  that  the  amount  of 
value added tax charged at entry for home use corresponds to the 
amount  of  the  tax  which  should  have  been  charged  had  each  of 
these transactions been taxed on import or within the territory of 
the country: 

A. 

imports  of  goods  which  are  intended  to  be  placed  under 
warehousing arrangements other than customs; 

Article 16 
(77/388/EEC) 

Heading of 
Article 16 
(77/388/EEC) 

Article 16(1) 
(77/388/EEC) 

Obsolete 

Article 16(1)(A) 
(replaced by 
91/680/EEC) 

Obsolete 

194 

 
 
  
 
 
 
 
 
 
B. 

supplies of goods which are intended to be: 

(a)  produced to customs and, where applicable, placed in 

temporary storage; 

(b)  placed in a free zone or in a free warehouse; 

(c)  placed  under  customs  warehousing  arrangements  or 

inward processing arrangements; 

(d) 

admitted into territorial waters: 

– 

in  order  to  be  incorporated  into  drilling  or 
production  platforms,  for  purposes  of 
the 
construction,  repair,  maintenance,  alteration  or 
fitting–out  of  such  platforms,  or  to  link  such 
drilling or production platforms to the mainland, 

195 

Article 16(1)(B), 
first subpara-
graph 
(replaced by 
91/680/EEC) 

Obsolete 

Article 16(1)(B), 
first subpara-
graph, point (a) 
(replaced by 
91/680/EEC) 

Obsolete 

Article 16(1)(B), 
first subpara-
graph, point (b) 
(replaced by 
91/680/EEC) 

Obsolete 

Article 16(1)(B), 
first subpara-
graph, point (c) 
(replaced by 
91/680/EEC) 

Obsolete 

Article 16(1)(B), 
first subpara-
graph, point (d) 
(replaced by 
91/680/EEC) 

Obsolete 

Article 16(1)(B), 
first subpara-
graph, point (d), 
first indent 
(replaced by 
91/680/EEC) 

Obsolete 

 
 
  
 
– 

for  the  fuelling  and  provisioning  of  drilling  or 
production platforms; 

(e)  placed  under  warehousing  arrangements  other  than 

customs. 

The  places  referred  to  in  (a),  (b),  (c)  and  (d)  shall  be  as 
defined by the Community customs provisions in force; 

C. 

supplies of services relating to the supplies of goods referred 
to in B; 

Article 16(1)(B), 
first subpara-
graph, point (d), 
second indent 
(replaced by 
91/680/EEC) 

Obsolete 

Article 16(1)(B), 
first subpara-
graph, point (e) 
(replaced by 
91/680/EEC) 

Obsolete 

Article 16(1)(B), 
second subpara-
graph 
(replaced by 
91/680/EEC) 

Obsolete 

Article 16(1)(C) 
(replaced by 
91/680/EEC) 

Obsolete 

D. 

supplies  of  goods  and  of  services  carried  out  in  the  places 
listed  in  B  and  still  subject  to  one  of  the  arrangements 
specified therein; 

Article 16(1)(D) 
(replaced by 
91/680/EEC) 

E. 

supplies: 

Obsolete 

Article 16(1)(E) 
(inserted by 
91/680/EEC) 

Obsolete 

196 

 
 
  
 
 
– 

– 

of  goods  referred  to  in  Article 7(1)(a)  still  subject  to 
arrangements  for  temporary  importation  with  total 
exemption  from  import  duty  or  to  external  transit 
arrangements, 

Article 16(1)(E), 
first indent 
(inserted by 
91/680/EEC) 

of  goods  referred  to  in  Article 7(1)(b)  still  subject  to 
the internal Community transit procedure provided for 
in Article 33a, 

Obsolete 

Article 16(1)(E), 
second indent 
(inserted by 
91/680/EEC) 

Obsolete 

Article 16(1)(E)  
in fine  
(inserted by 
91/680/EEC) 

Obsolete 

Article 16(1) 
first subpara-
graph 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(B), 
first subpara-
graph, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

as well as supplies of services relating to such supplies. 

Without  prejudice  to  other  Community  tax  provisions,  Member 
1. 
States  may,  subject  to  the  consultations  provided  for  in  Article 29  after 
consulting the VAT Committee, take special measures designed to exempt 
all  or  some  of  the  following  transactions  referred  to  in  this  Section, 
provided  that  they  those  measures  are  not  aimed  at  final  use  and/or  or 
consumption and that the amount of value added tax VAT due on cessation 
of  the  arrangements  on  or  situations  referred  to  at  A  to  E  in  this  Section 
corresponds to the amount of tax which would have been due had each of 
these those transactions been taxed within the their territory of the country:. 

Article 151 

B.1. 

supplies  of  goods  which  are  intended  to  beMember  States  may 
exempt the following transactions: 

197 

 
 
  
 
 
 
(a) 

produced  the  supply  of  goods  which  are  intended  to  be 
presented  to  customs  and,  where  applicable,  placed  in 
temporary storage; 

(b) 

the supply of goods which are intended to be placed in a free 
zone or in a free warehouse; 

(c) 

the supply of goods which are intended to be placed under 
customs  warehousing  arrangements  or  inward  processing 
arrangements; 

(d) 

admitted into territorial waters: 

–(d)  the supply of goods which are intended to be admitted into 
territorial waters in order to be incorporated into drilling or 
production  platforms,  for  purposes  of  the  construction, 
repair,  maintenance,  alteration  or  fitting–out  of  such 
platforms, or to link such drilling or production platforms to 
the mainland,; 

Article 16(1)(B), 
first subpara-
graph, point (a), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(B), 
first subpara-
graph, point (b), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 16(1)(B), 
first subpara-
graph, point (c), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 16(1)(B), 
first subpara-
graph, point (d), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 16(1)(B), 
first subpara-
graph, point (d), 
first indent, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

198 

 
 
  
 
(e) 

the supply of goods which are intended to be admitted into 
territorial waters for the fuelling and provisioning of drilling 
or production platforms;. 

2. 

The  places  referred  to  in  (a),  (b),  (c)  and  (d)  shall  be  as 
paragraph 1  shall  be  those  defined  as  such  by  the  Community 
customs provisions in force. 

Article 152 

1. 

Member States may exempt the following transactions: 

A.(a) imports  the  importation  of  goods  which  are  intended  to  be 
placed under warehousing arrangements other than customs 
warehousing; 

(e)(b) the supply of goods which are intended to be placed, within 
the  their  territory  of  the  country,  under  warehousing 
arrangements other than customs warehousing. 

Article 16(1)(B), 
first subpara-
graph, point (d), 
second indent, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 16(1)(B), 
second subpara-
graph, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(A), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(B), 
first subpara-
graph, point (e), 
first subpara-
graph, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

199 

 
 
  
 
 
 
2. 

– 

For  the  purposes  of  this  Article  paragraph 1,  warehouses  other 
than  customs  warehouses  shall  be  taken  to  be,  in  the  case  of 
products  subject  to  excise  duty,  mean  the  places  defined  as  tax 
warehouses  by  Article 4(b)  of  Directive 92/12/EEC  and,  in  the 
case of products not subject to excise duty, the places defined as 
such by the Member States:. 

for  products  subject  to  excise  duty,  the  places  defined  as  tax 
of 
purposes 
warehouses 
Directive 92/12/EEC, 

of  Article 4(b) 

the 

for 

– 

for  goods  other  than  those  subject  to  excise  duty,  the  places 
defined as such by the Member States. 

However,  Member  States  may  not,  however,  provide  for 
warehousing arrangements other than customs warehousing where 
the  goods  in  question  are  intended  to  be  supplied  at  the  retail 
stage. 

200 

Article 16(1)(B), 
first subpara-
graph, point (e), 
second subpara-
graph, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(B), 
first subpara-
graph, point (e), 
second subpara-
graph, first 
indent, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 16(1)(B), 
first subpara-
graph, point (e), 
second subpara-
graph, second 
indent, first 
sentence, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 16(1)(B), 
first subpara-
graph, point (e), 
second subpara-
graph, second 
indent, second 
sentence, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

 
 
  
 
 
Article 16(1)(B), 
first subpara-
graph, point (e), 
third subpara-
graph, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 16(1)(B), 
first subpara-
graph, point (e), 
third subpara-
graph, first indent
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Obsolete 

Article 16(1)(B) 
first subpara-
graph, point (e), 
third subpara-
graph, second 
indent, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 153 

1. 

Nevertheless,  By  way  of  derogation 
second 
subparagraph  of  Article 152(2),  Member  States  may  provide  for 
such warehousing arrangements for goods intended for other than 
customs warehousing in the following cases: 

from 

the 

– 

taxable persons for the purposes of supplies effected under 
the conditions laid down in Article 28k, 

–(a)  where the goods are intended for tax–free shops within the 
meaning of  Article 28k, for the purposes of  supplies to the 
supply  of  goods  to  be  carried  in  the  personal  luggage  of 
travellers taking flights or sea crossings to third territories or 
third  countries,  where  those  supplies  are  that  supply  is 
exempt pursuant to Article 15 point (b) of Article 142(1),; 

201 

 
 
  
 
 
–(b)  where  the  goods  are  intended  for  taxable  persons,  for  the 
purposes  of  carrying  out  supplies  to  travellers  on  board  an 
aircraft or vessels during a ship in the course of a flight or 
sea crossing where the place of arrival is situated outside the 
Community,; 

–(c)  where  the  goods  are  intended  for  taxable  persons,  for  the 
purposes  of  supplies  effected  free  of  tax  carrying  out 
supplies  which  are,  exempt  from  VAT  pursuant 
to 
Article 15, point 10 Article 147. 

(a)2. 

For the purposes of point (a) of paragraph 1, ‘tax–free shop’ shall 
mean any establishment which is situated within an airport or port 
and  which  fulfils  the  conditions  laid  down  by  the  competent 
public authorities pursuant, in particular, to paragraph 5;. 

Article 154 

supplies Member States may exempt the supply of services relating 
in  B  Article 151, 

the  supplies  supply  of  goods  referred 

C. 
to 
Article 152(1)(b) or Article 153;. 

to 

Article 16(1)(B) 
first subpara-
graph, point (e), 
third subpara-
graph, third 
indent, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(B) 
first subpara-
graph, point (e), 
third subpara-
graph, fourth 
indent, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 28k(1), 
second subpara-
graph, point (a) 
(inserted by 
91/680/EEC) 

Adapted 

Article 16(1)(C), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

202 

 
 
  
 
 
Article 16(1)(D), 
first subpara-
graph, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 16(1)(D), 
first subpara-
graph, point (a), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(D), 
first subpara-
graph, point (b), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(D), 
second subpara-
graph, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 155 

D.1. 

supplies of goods and of services carried outMember States may 
exempt the following transactions: 

(a) 

in the places listed supply of goods or services carried out in 
the  circumstances  referred  to  in  B(a),  (b),  (c)  and  (d)  and 
still  subject  to  Article 151(1),  where  one  of  the  situations 
specified therein still applies within their territory; 

(b) 

territory  of 

in the places listed supply of goods or services carried out in 
the circumstances referred to in B(e) and still subject, within 
the 
to  Article 152(1)(b)  or 
Article 153,  where  one  of  the  situation  situations  specified 
therein in Article 152(1)(b) or in Article 153(1) still applies 
within their territory. 

the  country, 

2. 

Where they Member States exercise the option provided for in (a) 
for  under  point (a)  of  paragraph 1  in  respect  of  transactions 
effected  in  customs  warehouses,  Member  States  they  shall  take 
the  measures  necessary  to  ensure  that  they  have  defined  provide 
for  warehousing  arrangements  other  than  customs  warehousing 
under  which  permit  the  provisions  in  (b)  to  point (b)  of 
paragraph 1  may  be  applied  to  the  same  transactions  concerning 
when  they  concern  goods  listed  in  Annex J  which  Annex V  and 
are effected in such carried out in warehouses other than customs 
warehouses;. 

203 

 
 
  
 
 
Article 156 

supplies Member States may exempt supply of the following goods 

E. 
and of services relating thereto: 

(a) 

(b) 

the  supply  of  goods  referred  to  in  Article 7(1)(a)  still  subject  to 
the  first  paragraph  of  Article 31  while  they  remain  covered  by 
arrangements  for  temporary  importation  with  total  exemption 
from import duty or to by external transit arrangements,; 

the  supply  of  goods  referred  to  in  Article 7(1)(b)  still  subject  to 
the second paragraph of Article 31 while they remain covered by 
the internal Community transit procedure provided for referred to 
in Article 33a Article 269,. 

services relating to supplies of goods referred to under points (a) 
and (b). 

Article 16(1)(E), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 16(1)(E), 
first indent, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(E), 
second indent, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 16(1)(E), 
in fine, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Article 157 

1a.  Where  they  Member  States  exercise  the  option  provided  for  in 
paragraph 1,  Member  States  this  Section,  they  shall  take  the  measures 
necessary  to  ensure  that  the  intra–Community  acquisitions  acquisition  of 
goods intended to be placed under one of the arrangements or in one of the 
in  paragraph 1(B)  benefit  from  Article 151, 
situations  referred 
Article 152(1)(b)  or  Article 153  is  covered  by  the  same  provisions  as 
supplies the supply of  goods  effected carried out within the country their 
territory under the same conditions. 

to 

Article 16(1a), 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

204 

 
 
  
 
 
 
 
Article 158 

When  If  the  removal  of  goods  from  cease  to  be  covered  by  the 
arrangements or situations referred to in this paragraph gives Section, thus 
giving  rise  to  importation  within  the  meaning  for  the  purposes  of 
Article 7(3) Article 61, the Member State of import importation shall take 
the  measures  necessary  to  avoid  prevent  double  taxation  within  the 
country. 

Article 16(1), 
third subpara-
graph, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Section 2 

Transactions with a view to export 

Article 159 

2.1. 

Subject  to  the  consultation  provided  for  in  Article 29,  Member 
States  may  opt  to,  after  consulting  the  VAT  Committee,  exempt 
intra–Community acquisitions of goods  made by a the following 
transactions  carried  out  by  a  taxable  person  and  imports  for  and 
supplies  of  goods  to  a  taxable  person  intending  to  export  them 
outside the Community as they are or after processing, as well as 
supplies  of  services  linked  with  his  export  business,  up  to  a 
maximum an amount equal to the value of his the exports carried 
out by that person during the preceding 12 months.: 

Article 16(2), first 
subparagraph 
(amended by 
Article 28c(E)(2) 
of 92/111/EEC) 

Adapted 

2.(a)  Subject  to  the  consultation  provided  for  in  Article 29, 
Member  States  may  opt  to  exempt  intra–Community 
acquisitions  of  goods  made  by  a  the  taxable  person,  and 
imports  for  and  supplies  of  goods  to  a  the  taxable  person 
intending  to  export  them  outside,  with  a  view  to  their 
exportation  from  the  Community  as  they  are  or  after 
processing,  as  well  as  supplies  of  services  linked  with  his 
export business, up to a maximum equal to the value of his 
exports during the preceding 12 months.; 

Article 16(2), first 
subparagraph 
(amended by 
Article 28c(E)(2) 
of 92/111/EEC) 

Adapted 

2.(b)  Subject  to  the  consultation  provided  for  in  Article 29, 
Member  States  may  opt  to  exempt  intra–Community 
acquisitions of goods made by a taxable person and imports 
for  and  supplies  of  goods  to  a  taxable  person  intending  to 
export  them  outside  the  Community  as  they  are  or  after 
processing,  as  well  as  supplies  of  services  linked  with  his 
the export business, up to a maximum equal to the value of 
his  exports  during  the  preceding  12 months  of  the  taxable 
person. 

Article 16(2), first 
subparagraph 
(amended by 
Article 28c(E)(2) 
of 92/111/EEC) 

Adapted 

205 

 
 
  
 
 
 
 
 
2. 

When they take up this Where Member States exercise the option 
the  Member  States  under  paragraph 1,  they  shall,  subject  to  the 
consultation provided for in Article 29, extend the benefit of this 
after consulting the VAT Committee, apply that exemption also to 
intra–Community acquisitions of goods by a transactions relating 
to  supplies  carried  out  by  the  taxable  person,  imports  for  and 
supplies of goods to a taxable person intending to supply them, as 
they  are  or  after  processing,  under  in  accordance  with  the 
conditions  laid  down  specified  in  Article 28c(A),  as  well  as 
supplies of services relating to such supplies, Article 135, up to a 
maximum an amount equal to the value of his supplies of goods 
effected  under  the  conditions  laid  down  in  Article 28c(A)  the 
supplies  carried  out  by that  person,  in  accordance  with  the  same 
conditions, during the preceding twelve 12 months. 

Article 16(2), 
second subpara-
graph  
contained in 
Article 28c(E)(2) 
(inserted by 
92/111/EEC) 

Adapted 

Article 160 

Member  States  may  set  a  common  maximum  amount  for  transactions 
which  they  exempt  under  the  first  and  second  subparagraphs  pursuant  to 
Article 159. 

Article 16(2), 
third subpara-
graph, 
contained in 
Article 28c(E)(2) 
(inserted by 
92/111/EEC) 

Adapted 

Section 3 

Provisions common to Sections 1 and 2 

Article 161 

The  Commission  shall  submit,  where  appropriate,  present  to  the 
3. 
Council  at 
the  earliest  opportunity  proposals  concerning  common 
arrangements  for  applying  value  added  tax  VAT  to  the  transactions 
referred to in paragraphs 1 and 2 Sections 1 and 2. 

Article 16(3) 
(77/388/EEC) 

Adapted 

TITLE XITITLE X 

DEDUCTIONS 

Chapter 1 

Origin and scope of right of deduction 

206 

Title XI 
(77/388/EEC) 

Heading of 
Title XI 
(77/388/EEC) 

 
 
  
 
 
 
 
 
 
 
 
Article 17Article 162 

Origin and scope of the right to deduct 

Article 17 
(77/388/EEC) 

Heading of 
Article 17 
(77/388/EEC) 

The A right to deduct of deduction shall arise at the time when the 

1. 
deductible tax becomes chargeable. 

Article 17(1) 
(77/388/EEC) 

Adapted 

2. 

In so far as the goods and services are used for the purposes of his 
taxable transactions, the taxable person shall be entitled to deduct 
from the tax which he is liable to pay: 

Article 17(2) 
(77/388/EEC) 

Obsolete 

(a) 

value added tax due or paid in respect of goods or services 
supplied or to be supplied to him by another taxable person; 

Article 17(2)(a) 
(77/388/EEC) 

(b)  value added tax due or paid in respect of imported goods; 

(c) 

value added tax due under Articles 5(7)(a) and 6(3). 

Obsolete 

Article 17(2)(b) 
(77/388/EEC) 

Obsolete 

Article 17(2)(c) 
(77/388/EEC) 

Obsolete 

3. 

Member States shall also grant to every taxable person the right to 
a  deduction  or  refund  of  the  value  added  tax  referred  to  in 
paragraph 2  in  so  far  as  the  goods  and  services  are  used  for  the 
purposes of: 

Article 17(3) 
(77/388/EEC) 

Obsolete 

(a) 

transactions relating to the economic activities as referred to 
in Article 4(2) carried out in another country, which would 
be  eligible  for  deduction  of  tax  if  they  had  occurred in  the 
territory of the country; 

Article 17(3)(a) 
(77/388/EEC) 

Obsolete 

(b) 

transactions  which  are  exempt  under  Article 14(1)(i)  and 
under  Articles 15  and 16(1)(B), 
(D),  and 
paragraph 2; 

(C)  and 

Article 17(3)(b) 
(77/388/EEC) 

Obsolete 

207 

 
 
  
 
(c) 

any  of  the  transactions  exempted  under  Article 13B(a)  and 
(d),  paragraphs 1  to  5,  when  the  customer  is  established 
outside  the  Community  or  when  these  transactions  are 
directly  linked  with  goods  intended  to  be  exported  to  a 
country outside the Community. 

Article 17(3)(c) 
(77/388/EEC) 

Obsolete 

4. 

The Council shall endeavour to adopt before 31 December 1977, 
on  a  proposal  from  the  Commission  and  acting  unanimously, 
Community  rules  laying  down  the  arrangements  under  which 
refunds are to be made in accordance with paragraph 3 to taxable 
persons not established in the territory of the country. 

Until  such  Community  arrangements  enter  into  force,  Member 
States shall themselves determine the method by which the refund 
concerned shall be made. Where the taxable person is not resident 
in the territory of the Community, Member States may refuse the 
refund or impose supplementary conditions. 

Article 28fArticle 163 

Right of deduction 

In so far as the goods and services are used for the purposes of his 
2. 
taxable the taxed transactions of a taxable person, the taxable person shall 
be entitled to deduct the following from the tax VAT which he is liable to 
pay: 

(a) 

value added tax the VAT due or paid within in the territory of the 
country  Member  State  in  respect  of  supplies  to  him  of  goods  or 
services supplied, carried out or to be supplied to him carried out 
by another taxable person; 

Article 17(4), first 
subparagraph 
(77/388/EEC) 

Obsolete 

Article 17(4), 
second subpara-
graph 
(77/388/EEC) 

Obsolete 

Article 28f 
(inserted by 
91/680/EEC) 

Heading of 
Article 28f 
(inserted by 
91/680/EEC) 

Article 17(2), 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Adapted 

Article 17(2)(a), 
contained in 
Article 28f(1) 
(replaced by 
95/7/EC) 

Adapted 

208 

 
 
  
 
 
(c)(b) 

value added tax the VAT due in respect of transactions treated as 
supplies of goods or services pursuant to Articles 5(7)(a), 6(3) and 
28a(6) Articles 19(a), 22, 23 or 28; 

(d)(c) 

value  added  tax  the  VAT  due  in  respect  of  intra–Community 
to  Article 28a(1)(a) 
of 
acquisitions 
Article 3(1)(b)(i).; 

pursuant 

goods 

(b)(d)  value  added  tax  the  VAT  due  or  paid  in  respect  of  imported  the 
importation  of  goods  within  into  the  territory  of  the  country 
Member State;. 

Article 17(2)(c), 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Adapted 

Article 17(2)(d), 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Adapted 

Article 17(2)(b), 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Adapted 

Article 164 

3. 
Member States shall also grant every All taxable person the right to 
the deduction or refund of the value added tax persons shall be entitled to 
deduct the VAT referred to in paragraph 2 Article 163, or to obtain a refund 
of that VAT, in so far as the goods and services are used for the purposes of 
the following: 

Article 17(3), 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Adapted 

(a) 

transactions  relating  to  the  economic  activities  referred  to  in 
Article 4(2) the second subparagraph of Article 10(1), carried out 
in another country, which outside the Member State, in respect of 
which  VAT  would  be  deductible  if  they  had  been  performed 
carried out within the territory of the country that Member State; 

Article 17(3)(a), 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Adapted 

209 

 
 
  
 
 
(b) 

(c) 

transactions which are exempt under Article 14(1)(g) and (i) and 
under Articles 15, and 16(1)(B) and (C), and paragraph 2 pursuant 
to  Articles 135  or  139,  point (1)  of  Article 140,  Articles 142  to 
145, Articles 147, 148, 149 or 151, Article 152(1)(b), Articles 153 
to 156 or Article 159; 

the 

transactions  which  are  exempt  pursuant 

any  of 
to 
Article 13(B)(a)  and  (d)(1)  to  (5),  when  Article 132(1)(a)  to  (f), 
where the customer is established outside the Community or when 
where those transactions are relate directly linked with to goods to 
be exported to a country outside out of the Community. 

Article 165 

4. 

The refund of value added tax referred to in paragraph 3 shall be 
effected: 

–1. 

VAT shall be refunded to taxable persons who are not established 
within in the territory of the country Member State concerned, but 
who are established in another Member State, in accordance with 
the 
in 
Directive 79/1072/EEC41,. 

implementing 

detailed 

down 

rules 

laid 

For the purpose of applying the above: 

41 

OJ L 331, 27.12.1979, p. 11. 

210 

Article 17(3)(b), 
contained in 
Article 28f(1) 
(replaced by 
Protocol No 3 to 
the 2003 Act of 
Accession) 

Article 17(3)(c), 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Adapted 

Article 17(4), first 
subparagraph, 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Article 17(4), first 
subparagraph, 
first indent, 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Adapted 

Article 17(4) 
second subpara-
graph, 
contained in 
Article 28f(1) 
(inserted by 
92/111/EEC) 

 
 
  
 
 
 
                                                 
(a) 

to 

referred 

taxable  persons 

the  The 
in  Article 1  of 
Directive 79/1072/EEC  shall  also,  for  the  purposes  of  applying 
that Directive, be considered for the purpose of applying the said 
Directive  regarded  as  taxable  persons  who  are  not  established  in 
the  country  when,  inside  the  territory  of  the  country,  Member 
State  concerned  where,  in  that  Member  State,  they  have  only 
carried out supplies the supply of goods and or services only to a 
person who has been designated in accordance with Articles 187, 
188 or 190 as the person liable to pay the tax in accordance with 
Article 21(1)(a) and (c) for payment of VAT;. 

–2. 

VAT shall be refunded to taxable persons who are not established 
within  the  territory  of  the  Community,  in  accordance  with  the 
detailed implementing rules laid down in Directive 86/560/EEC. 

(b) 

to 

referred 

taxable  persons 

the  The 
in  Article 1  of 
Directive 86/560/EEC  shall  also  be  considered,  for  the  purposes 
of applying the said that Directive, be regarded as taxable persons 
who  are  not  established  in  the  Community  when,  inside  the 
territory  of  the  country,  where,  in  the  Member  State  concerned, 
they  have  only  carried  out  supplies  the  supply  of  goods  and  or 
services only to a person who has been designated in accordance 
with Articles 187, 188 or 190 as the person liable to pay the tax in 
accordance with Article 21(1)(a) for payment of VAT;. 

(c)3.  Directives 79/1072/EEC  and  86/560/EEC  shall  not  apply  to 
supplies  the  supply  of  goods  which  are  is,  or  may  be,  exempted 
under  Article 28c(A)  when  pursuant  to  Article 135  where  the 
goods thus supplied are dispatched or transported by or on behalf 
of the acquirer or for his account person acquiring the goods. 

Article 166 

The  Member  State  within  the  territory  of  which  the  supply  is 
effected  shall  grant  the  taxable  person  the  right  of  deduction  on 
the basis of the following provisions: 

211 

Article 17(4), 
second subpara-
graph, point (a), 
contained in 
Article 28f(1) 
(inserted by 
92/111/EEC and 
amended by 
2000/65/EC) 

Adapted 

Article 17(4), first 
subparagraph, 
second indent, 
contained in 
Article 28f(1) 
(inserted by 
91/680/EEC) 

Article 17(4), 
second subpara-
graph, point (b), 
contained in 
Article 28f(1) 
(inserted by 
92/111/EEC) 

Adapted 

Article 17(4), 
second subpara-
graph, point (c), 
contained in 
Article 28f(1) 
(inserted by 
92/111/EEC) 

Adapted 

Article 28a(4), 
second subpara-
graph 
(inserted by 
91/680/EEC) 

 
 
  
 
 
 
–1. 

the taxable person Any person who is regarded as a taxable person 
by  reason  of  the  fact  that  he  supplies,  on  an  occasional  basis,  a 
new  means  of  transport  in  accordance  with  the  conditions 
specified  in Article 135(2)(a) shall be authorised, in  the Member 
State  in  which  the  supply  takes  place,  be  entitled  to  deduct  the 
value added tax VAT included in the purchase price or paid on in 
respect of the importation or the intra–Community acquisition of 
the means of transport, up to an amount not exceeding the tax the 
amount of VAT for which he would be liable if the supply were 
not exempt. 

Article 28a(4), 
second subpara-
graph, second 
indent 
(inserted by 
91/680/EEC) 

Adapted 

– 

the right of deduction A right of deduction shall arise and may be 
exercised  only  at  the  time  of  the  supply  of  the  new  means  of 
transport,. 

2. 

Member  States  shall 
lay  down  detailed 
implementation of these provisions paragraph 1. 

rules 

for 

the 

Article 28a(4), 
second subpara-
graph, first indent
(inserted by 
91/680/EEC) 

Adapted 

Article 28a(4), 
third subpara-
graph 
(inserted by 
91/680/EEC) 

Chapter 2 

Proportional deduction 

Article 167 

5.1. 

As  regards  In  the  case  of  goods  and  or  services  to  be  used  by  a 
taxable person both for transactions covered by paragraphs 2 and 
3, in respect of which value added tax VAT is deductible pursuant 
to  Articles 163 and 164, and for transactions in respect of which 
value  added  tax  VAT  is  not  deductible,  only  such  proportion  of 
the value added tax shall be deductible VAT as is attributable to 
the former transactions shall be deductible. 

Article 17(5), first 
subparagraph 
(77/388/EEC) 

Adapted 

This The deductible proportion shall be determined, in accordance 
with  Article 19  Articles 168  and  169,  for  all  the  taxable 
transactions carried out by the taxable person. 

Article 17(5), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

212 

 
 
  
 
 
 
 
 
2. 

However, Member States may take the following measures: 

(a) 

authorize  authorise  the  taxable  person  to  determine  a 
proportion  for  each  sector  of  his  business,  provided  that 
separate accounts are kept for each sector; 

(b) 

compel require the taxable person to determine a proportion 
for each sector of his business and to keep separate accounts 
for each sector; 

(c) 

authorize or compel authorise or require the taxable person 
to make the deduction on the basis of the use made of all or 
part of the goods and services; 

(d) 

authorize of compel authorise or require the taxable person 
to make the deduction in accordance with the rule laid down 
in  the  first  subparagraph  of  paragraph 1,  in  respect  of  all 
goods  and  services  used  for  all  transactions  referred  to 
therein; 

(e) 

provide  that,  where  the  value  added  tax  VAT  which  is  not 
deductible by the taxable person is insignificant, it shall is to 
be treated as nil. 

Article 19Article 168 

Calculation of the decutible proportion 

213 

Article 17(5), 
third subpara-
graph 
(77/388/EEC) 

Article 17(5), 
third subpara-
graph, point (a) 
(77/388/EEC) 

Article 17(5), 
third subpara-
graph, point (b) 
(77/388/EEC) 

Adapted 

Article 17(5), 
third subpara-
graph, point (c) 
(77/388/EEC) 

Adapted 

Article 17(5), 
third subpara-
graph, point (d) 
(77/388/EEC) 

Adapted 

Article 17(5), 
third subpara-
graph, point (e) 
(77/388/EEC) 

Adapted 

Article 19 
(77/388/EEC) 

Heading of 
Article 19 
(77/388/EEC) 

 
 
  
 
1. 

The deductible proportion deductible under the first subparagraph 
of Article 17(5) shall be made up of a fraction having comprising 
the following amounts: 

Article 19(1), first 
subparagraph 
(77/388/EEC) 

–(a)  as numerator, the total amount, exclusive of value added tax 
VAT,  of  turnover  per  year  attributable  to  transactions  in 
respect  of  which  value  added  tax  VAT  is  deductible  under 
Article 17(2) and (3) pursuant to Articles 163 and 164,; 

Article 19(1), first 
subparagraph, 
first indent 
(77/388/EEC) 

Adapted 

–(b)  as denominator, the total amount, exclusive of value added 
tax  VAT,  of  turnover  per  year  attributable  to  transactions 
included  in  the  numerator  and  to  transactions  in  respect  of 
which value added tax VAT is not deductible.  

The In addition to the amount referred to in point (b) of the first 
subparagraph,  Member  States  may  also 
the 
denominator the amount of subsidies, other than those specified in 
Article 11A(1)(a) directly linked to the price of supplies of goods 
or services. 

include 

in 

2. 

By  way  of  derogation  from  the  provisions  of  paragraph 1,  there 
the  following  amounts  shall  be  excluded  from  the  calculation  of 
the deductible proportion, amounts of turnover attributable to the 
supplies  of  capital  goods  used  by  the  taxable  person  for  the 
purposes of his business.: 

Article 19(1), first 
subparagraph, 
second indent, 
first sentence 
(77/388/EEC) 

Article 19(1), first 
subparagraph, 
second indent, 
second sentence 
(77/388/EEC) 

Adapted 

Article 19(2), first 
sentence 
(77/388/EEC) 

2.(a)  By  way  of  derogation  from  the  provisions  of  paragraph 1, 
there  shall  be  excluded  from  the  calculation  of  the 
deductible  proportion,  amounts  the  amount  of  turnover 
attributable  to  the  supplies  of  capital  goods  used  by  the 
taxable person for the purposes of his business.; 

Article 19(2), first 
sentence 
(77/388/EEC) 

(b)  Amounts the amount of turnover attributable to transactions 
specified in Article 13B(d), in so far as these are incidental 
transactions,  and  to  incidental  real  estate  and  financial 
transactions shall also be excluded. 

Article 19(2), 
second sentence 
(77/388/EEC) 

(c)  Amounts  the  amount  of  turnover  attributable  to  the 
transactions specified in Article 13B(d), points (b) to (g) of 
Article 132(1)  in  so  far  as  these  those  transactions  are 
incidental  transactions,  and  to  incidental  real  estate  and 
financial transactions shall also be excluded. 

Article 19(2), 
second sentence 
(77/388/EEC) 

214 

 
 
  
 
 
3. 

1. 

3.2. 

Where  Member  States  exercise  the  option  provided  under 
Article 20(5)  under  Article 184  not  to  require  adjustment  in 
respect  of  capital  goods,  they  may  include  disposals  of  capital 
goods in the calculation of the deductible proportion. 

Article 19(2), 
third sentence 
(77/388/EEC) 

Article 169 

The deductible proportion shall be determined on an annual basis, 
fixed as a percentage and rounded up to a figure not exceeding the 
next unit whole number. 

The  provisional  proportion  for  a  year  shall  be  that  calculated  on 
the  basis  of  the  preceding  year’s  transactions.  In  the  absence  of 
any such transactions to refer to, or where they were insignificant 
in  amount, 
the  deductible  proportion  shall  be  estimated 
provisionally, under the supervision of the tax authorities, by the 
taxable person from on the basis of his own forecasts.  

Article 19(1), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

Article 19(3), first 
subparagraph, 
first and second 
sentences 
(77/388/EEC) 

Adapted 

However,  Member  States  may  retain  their  current  the  rules  in 
force  at  1 January  1979  or,  in  the  case  of  the  Member  States 
which  acceded  to  the  Community  after  that  date,  on  the  date  of 
their accession. 

Article 19(3), first 
subparagraph, 
third sentence 
(77/388/EEC) 

3. 

Deductions  made  on  the  basis  of  such  provisional  proportion 
proportions  shall  be  adjusted  when  the  final  proportion  is  fixed 
during the next following year. 

Chapter 3 

Restrictions on the right of deduction 

Adapted 

Article 19(3), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

215 

 
 
  
 
 
 
 
 
Article 170 

6. 
Before a period of four years at the latest has elapsed from the date 
of entry into force of this Directive, the The Council, acting unanimously 
on  a  proposal  from  the  Commission,  shall  decide  what  determine  the 
expenditure in respect of which VAT shall not be eligible for a deduction 
of  value  added  tax.  Value  added  tax  deductible.  VAT  shall  in  no 
circumstances  be  deductible  on  in  respect  of  expenditure  which  is  not 
strictly  business  expenditure,  such  as  that  on  luxuries,  amusements  or 
entertainment. 

Article 17(6), first 
subparagraph 
(77/388/EEC) 

Adapted 

Until  Pending  the  above  rules  come  into  force  entry  into  force  of  the 
provisions referred to in the first paragraph, Member States may retain all 
the  exclusions provided for under their national laws when this Directive 
comes  into  force  either  at  1 January  1979  or,  in  the  case  of  the  Member 
States which acceded to the Community after that date, on the date of their 
accession. 

Article 17(6), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

Article 171 

7. 
Subject  to  the  consultation  provided  for  in  Article 29,  After 
consulting  the  VAT  Committee,  each  Member  State  may,  for  cyclical 
economic  reasons,  totally  or  partly  exclude  all  or  some  capital  goods  or 
other goods from the system of deductions.  

Article 17(7), first 
sentence 
(77/388/EEC) 

To In order to maintain identical conditions of competition, Member States 
may,  instead  of  refusing  deduction,  tax  the  goods  manufactured  by  the 
taxable  person  himself  or  goods  which  he  has  purchased  in  within  the 
country  Community,  or  imported,  in  such  a  way  that  the  tax  does  not 
exceed  the  value  added  tax  amount  of  VAT  which  would  have  been  be 
charged on the acquisition of similar goods. 

Chapter 4 

Rules governing exercise of to the right of deduction 

Article 18Article 172 

Rules governing the exercise of the right to deduct 

Adapted 

Article 17(7), 
second sentence 
(77/388/EEC) 

Adapted 

Article 18 
(77/388/EEC) 

Heading of 
Article 18 
(77/388/EEC) 

216 

 
 
  
 
 
 
 
 
1. 

To exercise his right to deduct, the taxable person must: 

Article 18(1) 
(77/388/EEC) 

Obsolete 

(a) 

in  respect  of  deductions  under  Article 17(2)(a),  hold  an 
invoice, drawn up in accordance with Article 22(3); 

Article 18(1)(a) 
(77/388/EEC) 

Obsolete 

(b) 

in  respect  of  deductions  under  Article 17(2)(b),  hold  an 
import document, specifying him as consignee or importer, 
and  stating  or  permitting  calculation  of  the  amount  of  tax 
due; 

Article 18(1)(b) 
(77/388/EEC) 

Obsolete 

(c) 

in respect of deductions under Article 17(2)(c), comply with 
the formalities established by each Member State; 

Article 18(1)(c) 
(77/388/EEC) 

(d)  when  he  is  required  to  pay  the  tax  as  a  customer  or 
purchaser  where  Article 21(1)  applies,  comply  with  the 
formalities laid down by each Member State. 

Article 18(1)(d) 
(77/388/EEC) 

Obsolete 

To In order to exercise his the right of deduction, a taxable person 

1. 
must meet the following conditions: 

(a) 

(c)(b) 

for 

respect 

the  purposes  of  deductions  pursuant 

to 
in 
Article 17(2)(a), Article 163(a), in respect of the supply of goods 
or services, he must hold an invoice drawn up in accordance with 
Article 22(3) Articles 211 to 229 and Articles 231, 232 and 233; 

for 

respect 

the  purposes  of  deductions  pursuant 

in 
to 
Article 17(2)(c),  Article 163(b),  in  respect  of  transactions  treated 
as  the  supply  of  goods  or  service,  he  must  comply  with  the 
formalities established as laid down by each Member State; 

Obsolete 

Article 18(1), 
contained in 
Article 28f(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 18(1)(a), 
contained in 
Article 28f(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 18(1)(c), 
contained in 
Article 28f(2) 
(inserted by 
91/680/EEC) 

Adapted 

217 

 
 
  
 
(e)(c) 

(b)(d) 

in 

for 

respect 

respect  of 

the  purposes  of  deductions  pursuant 

to 
in 
Article 17(2)(d),  Article 163(c), 
intra–
Community  acquisition  of  goods,  he  must  set  out  in  the 
declaration  VAT  return  provided  for  in  Article 22(4)  Article 242 
all the information needed for the amount of the tax VAT due on 
his  intra–Community  acquisitions  of  goods  to  be  calculated  and 
he  must  hold  an 
in  accordance  with 
invoice  drawn  up 
Article 22(3) Articles 211 to 229.; 

the 

for 

respect 

the  purposes  of  deductions  pursuant 

to 
in 
Article 17(2)(b),  Article 163(d),  in  respect  of  the  importation  of 
goods,  he  must  hold  an  import  document  specifying  him  as 
consignee or importer, and stating or permitting the calculation of 
the  amount  of  tax  VAT  due  or  enabling  that  amount  to  be 
calculated; 

(d)(e)  when  he  is  required  to  pay  the  tax  VAT  as  a  customer  or 
purchaser  where  Article 21(1)  applies,  Articles 187  to  190  or 
Article 192  apply,  he  must  comply  with  the  formalities  as  laid 
down by each Member State;. 

Article 18(1)(e), 
contained in 
Article 28f(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 18(1)(b), 
contained in 
Article 28f(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 18(1)(d), 
contained in 
Article 28f(2) 
(inserted by 
91/680/EEC and 
amended by 
2000/65/EC) 

Adapted 

Article 173 

2. 
The taxable person shall  effect make the deduction by subtracting 
from the total amount of value added tax VAT due for a given tax period 
the  total  amount  of  the  tax  VAT  in  respect  of  which,  during  the  same 
period, the right to deduct the right of deduction has arisen and can be has 
been  exercised  under  the  provisions  of  paragraph 1  in  accordance  with 
Article 172. 

Article 18(2), first 
subparagraph 
(77/388/EEC) 

Adapted 

However, Member States may require that as regards taxable persons who 
carry  out  occasional  transactions,  as  defined  in  Article 4(3),  the  right  to 
deduct shall be exercised Article 13, exercise their right of deduction only 
at the time of the supply. 

Article 18(2), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

218 

 
 
  
 
 
Article 174 

3. 
Member  States  shall  determine  the  conditions  and  procedures 
whereby  may  authorise  a  taxable  person  may  be  authorised  to  make  a 
deduction  which  he  has  not  made  in  accordance  with  the  provisions  of 
paragraphs 1 and 2 Articles 172 and 173. 

Article 18(3) 
(77/388/EEC) 

Adapted 

Article 175 

3a.  Member States may authorize authorise a taxable person who does 
not hold an invoice drawn up in accordance with Article 22(3) Articles 211 
to 222 and Articles 231, 232 and 233 to make the deduction referred to in 
Article 17(2)(d)  Article 163(c) 
intra–Community 
acquisitions of goods;. 

in  respect  of  his 

Article 176 

they  Member  States  shall  determine  the  conditions  and  arrangements 
detailed rules for applying this provision Articles 174 and 175. 

Article 177 

Where, for a given tax period, the amount of authorised deductions 
4. 
exceeds  the  amount  of  tax  VAT  due,  the  Member  States  may,  in 
accordance  with  conditions  which  they  shall  determine,  either  make  a 
refund  or  carry  the  excess  forward  to  the  following  period  according  to 
conditions which they shall determine. 

However,  Member  States  may  refuse  to  refund  or  carry  forward  if  the 
amount of the excess is insignificant. 

219 

Article 18(3a), 
first part of 
sentence, 
contained in 
Article 28f(3) 
(inserted by 
91/680/EEC) 

Adapted 

Article 18(3a), 
second part of 
sentence, 
contained in 
Article 28f(3) 
(inserted by 
91/680/EEC) 

Adapted 

Article 18(4), first 
subparagraph 
(77/388/EEC) 

Adapted 

Article 18(4), 
second subpara-
graph 
(77/388/EEC) 

 
 
  
 
 
 
 
 
Chapter 5 

Adjustment of deductions 

Article 20Article 178 

Adjustments of deductions 

Article 20 
(77/388/EEC) 

Heading of 
Article 20 
(77/388/EEC) 

The initial deduction shall be adjusted where that deduction was it 

(a) 
is higher or lower than that to which the taxable person was entitled;. 

Article 20(1)(a) 
(77/388/EEC) 

Adapted 

Article 179 

(b)1.  Adjustment shall, in particular, be made where, after the return is 
made,  some  change  occurs  in  the  factors  used  to  determine  the 
amount to be deducted, in particular for example where purchases 
are cancelled or price reductions are obtained;. 

Article 20(1)(b), 
first part of first 
sentence 
(77/388/EEC) 

2. 

By  way  of  derogation  from  paragraph 1,  no  adjustment  shall  not 
be  made  in  cases  the  case  of  transactions  remaining  totally  or 
partially unpaid and or in the case of destruction, loss or theft of 
property  duly  proved  or  confirmed,  nor  or  in  the  case  of 
applications  goods  reserved  for  the  purpose  of  making  gifts  of 
small  value  and  or  of  giving  samples  specified,  as  referred  to  in 
Article 5(6) Article 17. 

Adapted 

Article 20(1)(b), 
second part of 
first sentence 
(77/388/EEC) 

Adapted 

However, Member States may require adjustment in cases in the 
case of transactions remaining totally or partially unpaid and or in 
the  case  of  theft,  Member  States  may  require  adjustment  to  be 
made. 

Article 20(1)(b), 
second sentence 
(77/388/EEC) 

Adapted 

Article 180 

1. 
The initial deduction shall be adjusted according to the procedures 
laid down by the Member States, in particular shall lay down the detailed 
rules for applying Articles 178 and 179:. 

Article 20(1) 
(77/388/EEC) 

Adapted 

220 

 
 
  
 
 
 
 
 
 
Article 181 

2.1. 

In the case of capital goods, adjustment shall be spread over five 
years  including  that  in  which  the  goods  were  acquired  or 
manufactured. 

By way of derogation from the preceding subparagraph, Member 
States may, however, base the adjustment on a period of five full 
years starting from the time at which the goods are first used. 

In the case of immovable property acquired as capital goods, the 
adjustment period may be extended up to 20 years. 

2. 

The annual adjustment shall be made only in respect of one–fifth 
of  the  tax  imposed  VAT  charged  on  the  capital  goods,  or,  if  the 
reference  period  has  been  extended, 
the 
corresponding fraction thereof. 

respect  of 

in 

Article 20(2), first 
subparagraph, 
first sentence 
(77/388/EEC) 

Article 20(2), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

Article 20(2), 
third subpara-
graph 
(replaced by 
95/7/EC) 

Article 20(2), first 
subparagraph, 
second sentence 
(77/388/EEC) 

Adapted 

The adjustment referred to in the first subparagraph shall be made 
on  the  basis  of  the  variations  in  the  deduction  entitlement  in 
subsequent years in relation to that for the year in which the goods 
were acquired or, manufactured or used. 

Article 20(2), first 
subparagraph, 
third sentence 
(77/388/EEC) 

Adapted 

Article 182 

3.1. 

In the case of supply If supplied during the period of adjustment 
period, capital goods shall be regarded treated as if they had still 
been  applied  for  business  use  by  to  an  economic  activity  of  the 
taxable person up until expiry of the period of adjustment period. 

Article 20(3), first 
subparagraph, 
first sentence 
(77/388/EEC) 

Adapted 

221 

 
 
  
 
 
 
 
 
 
Such  business  activities  are  The  economic  activity  shall  be 
presumed to be fully taxed in cases where the delivery supply of 
the  said  capital  goods  is  taxed;  they  are  presumed  to  be  fully 
exempt where the delivery is exempt. 

Article 20(3), first 
subparagraph, 
second sentence 
(77/388/EEC) 

Such  business  activities  are  presumed  to  be  fully  taxed  in  cases 
where  the  delivery  of  the  said  goods  is  taxed;  they  are  The 
economic  activity  shall  be  presumed  to  be  fully  exempt  in  cases 
where the delivery supply of the capital goods is exempt. 

Article 20(3), first 
subparagraph, 
second sentence 
(77/388/EEC) 

Adapted 

2. 

The  adjustment  provided  for  in  paragraph 1  shall  be  made  only 
once for in respect of all the time covered by the whole period of 
adjustment still  period that remains to be covered run. However, 
in  the  latter  case  where  the  supply  of  capital  goods  is  exempt, 
Member  States  may  waive  the  requirement  for  adjustment  in  so 
far as the purchaser is a taxable person using the capital goods in 
question  solely  for  transactions  in  respect  of  which  value  added 
tax VAT is deductible. 

Adapted 

Article 20(3), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

Article 183 

For the purposes of applying the provisions of paragraphs 2 and 3 

4. 
Articles 181 and 182, Member States may take the following measures: 

Article 20(4) 
(77/388/EEC) 

–(a) 

define the concept of capital goods,; 

–(b) 

indicate specify the amount of the tax VAT which is to be taken 
into consideration for adjustment,; 

Article 20(4), first 
indent 
(77/388/EEC) 

Article 20(4), 
second indent 
(77/388/EEC) 

Adapted 

–(c) 

adopt  any  suitable  measures  with  a  view  to  ensuring  needed  to 
ensure  that  adjustment  does  not  involve  give  rise  to  any 
unjustified advantage,; 

Article 20(4), 
third indent 
(77/388/EEC) 

–(d) 

permit administrative simplifications. 

222 

Adapted 

Article 20(4), 
fourth indent 
(77/388/EEC) 

 
 
  
 
 
 
 
Article 184 

5. 
If,  in  any  Member  State,  the  practical  effect  of  applying 
paragraphs 2  and  3  would  be  insignificant  Articles 181  and  182  is 
negligible, that Member State may subject to the consultation provided for 
in  Article  29  forego  application  of  these  paragraphs  having  regard  to  the 
need  to  avoid  distortion  of  competition,  after  consulting  the  VAT 
Committee,  refrain  from  applying  those  provisions,  having  regard  to  the 
overall tax effect impact of VAT in the Member State concerned and the 
need for due economy of administration administrative simplification, and 
provided that no distortion of competition thereby arises. 

Article 20(5) 
(77/388/EEC) 

Adapted 

Article 185 

6. 
Where  the  a  taxable  person  transfers  from  being  taxed  in  the 
normal way to a special scheme or vice versa, Member States may take all 
necessary  measures  necessary  to  ensure  that  the  taxable  person  neither 
benefits  nor  is  prejudiced  unjustifiably  does  not  enjoy  unjustified 
advantage or sustain unjustified harm. 

Article 20(6) 
(77/388/EEC) 

EN amended 

TITLE XIITITLE XI 

PERSONS LIABLE FOR PAYMENT FOR 
TAXOBLIGATIONS OF TAXABLE PERSONS AND 
CERTAIN NON–TAXABLE PERSONS 

Chapter 1 

Obligation to pay 

Section 1 

Persons liable for payment of VAT to the tax authorities 

Article 21 

Persons liable to pay tax to the authorities 

Title XII 
(77/388/EEC) 

Heading of 
Title XII 
(77/388/EEC) 

Adapted 

Article 21 
(77/388/EEC) 

Heading of 
Article 21 
(77/388/EEC) 

223 

 
 
  
 
 
 
 
 
 
 
 
Article 21, 
introductory 
sentence 

Obsolete 

Article 21(1) 
(77/388/EEC) 

Obsolete 

Article 21(1)(a) 
(77/388/EEC) 

Obsolete 

The following shall be liable to pay value added tax: 

1. 

under the internal system: 

the 

resident  abroad.  When 

taxable  persons  who  carry  out  taxable  transactions  other 
than those referred to in Article 9(2)(e) and carried out by a 
taxable 
taxable  person 
transaction  is  effected  by  a  taxable  person  resident  abroad 
Member  States  may  adopt  arrangements  whereby  tax  is 
payable  by someone  other  than the  taxable  person  residing 
abroad.  Inter  alia  a  tax  representative  or  other  person  for 
whom  the  taxable  transaction  is  carried  out  may  be 
designated  as  such  other  person.  The  Member  States  may 
also  provide  that  someone  other  than  the  taxable  person 
shall be held jointly and severally liable for payment of the 
tax; 

(a) 

(b) 

taxable persons to whom services covered by Article 9(2)(e) 
are  supplied  or  persons  who  are  identified  for  value  added 
tax  purposes  within  the  territory  of  the  country  to  whom 
services  covered  by  Article 28b(C),  (D),  (E)  and  (F)  are 
supplied, if the services are carried out by a taxable person 
established  abroad;  however,  Member  States  may  require 
that  the  supplier  of  services  shall  be  held  jointly  and 
severally liable for payment of the tax; 

Article 21(1)(b) 
(replaced by 
1999/59/EC) 

Obsolete 

(c) 

any person who mentions the value added tax on an invoice 
or other document serving as invoice; 

Article 21(1)(c) 
(77/388/EEC) 

Obsolete 

2. 

on  importation:  the  person  or  persons  designated  or  accepted  as 
being  liable  by  the  Member  States  into  which  the  goods  are 
imported. 

Article 21(2) 
(77/388/EEC) 

Obsolete 

224 

 
 
  
 
Article 28g 

Persons liable for payment of the tax 

Article 21Article 186 

Persons liable for payment for tax 

Under the internal system, the following shall be liable to pay value 

1. 
added tax: 

(a) 
the VAT shall be payable by any taxable person carrying out the a 
taxable supply of goods or of services, except for in the cases referred to in 
(b), (c) and (f) Articles 187 to 191. 

Article 28g 
(inserted by 
91/680/EEC) 

Heading of 
Article 28g 
(inserted by 
91/680/EEC) 

Article 21, 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Heading of 
Article 21, 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Article 21(1), 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Article 21(1)(a), 
first subpara-
graph, 
contained in 
Article 28g 
(replaced by 
2003/92/EC) 

Adapted 

225 

 
 
  
 
Article 187 

Where the taxable supply of goods or of services is effected carried out by 
a  taxable  person  who  is  not  established  within  in  the  territory  of  the 
country  Member  State  in  which  the  VAT  is  due,  Member  States  may, 
under  conditions  determined  by  them,  lay  down  provide  that  the  person 
liable to pay tax for payment of VAT is the person for to whom the taxable 
supply of goods or of services is carried out are supplied. 

Where the taxable supply of goods or of services is effected by a taxable 
person who is not established within the territory of the country, Member 
States  may, under shall lay down the  conditions determined by them, lay 
down that the person liable to pay tax is the person for whom the taxable 
supply of goods or of services is carried out for implementation of the first 
paragraph. 

Article 188 

(f) 
persons VAT shall be payable by any person who are is identified 
for  value  added  tax  VAT  purposes  within  the  territory  of  the  country 
Member State and to whom goods are supplied under in the conditions set 
out  circumstances  specified  in  Article 8(1)(d)  or  (e)  Articles 39  or  40,  if 
the supplies are carried out by a taxable person not established within the 
territory of the country that Member State. 

Article 21(1)(a), 
second subpara-
graph, 
contained in 
Article 28g 
(replaced by 
2003/92/EC) 

Adapted 

Article 21(1)(a), 
second subpara-
graph, 
contained in 
Article 28g 
(replaced by 
2003/92/EC) 

Adapted 

Article 21(1)(f),  
contained in 
Article 28g 
(inserted by 
2003/92/EC) 

Adapted 

Article 189 

VAT shall be payable by any taxable persons person to whom the 
(b) 
services covered by Article 9(2)(e) referred to in Article 56 are supplied or 
persons who are any person identified for value added tax VAT purposes 
within in the territory of the country Member State to whom the services 
covered by Article 28b(C), (D), (E) and (F) Articles 41, 44, 46, 47, 50 and 
51 are supplied, if the services are carried out supplied by a taxable person 
not established within the territory of the country in that Member State;. 

Article 21(1)(b), 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Adapted 

226 

 
 
  
 
 
 
 
Article 190 

(c)1.  VAT shall be payable by the person to whom the supply of goods 

is made are supplied when the following conditions are met: 

–(a)  the taxable operation transaction is a supply of goods made 
under  carried  out  in  accordance  with  the  conditions  laid 
down in Article 28c(E)(3) Article 138,; 

–(b)  the  person  to  whom  the  supply  of  goods  is  made  are 
supplied  is  another  taxable  person,  or  a  non–taxable  legal 
person, identified for the purposes of value added tax within 
the  territory  of  the  country  VAT  purposes  in  the  Member 
State  in  which  the  supply  is  carried  out  and  in  which  the 
supplier is not identified for VAT purposes,; 

in 

–(c)  the  invoice  issued  by  the  taxable  person  not  established 
to 
within 
Article 22(3)  Member  State  of  the  person  to  whom  the 
goods  are  supplied  is  drawn  up  in  accordance  with 
Articles 211 to 222.; 

the  country  conforms 

territory  of 

the 

Article 21(1)(c), 
first subpara-
graph, 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Adapted 

Article 21(1)(c), 
first subpara-
graph, first 
indent, 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Adapted 

Article 21(1)(c), 
first subpara-
graph, second 
indent, 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Adapted 

Article 21(1)(c), 
first subpara-
graph, third 
indent, 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Adapted 

227 

 
 
  
 
 
2. 

However,  Where  a  tax  representative  is  appointed  as  the  person 
liable  for  payment  of  VAT  pursuant  to  Article 196,  Member 
States  may  provide  for  a  derogation  from  this  obligation,  where 
the  taxable  person  who  is  not  established  within  the  territory  of 
the  country  has  appointed  a  tax  representative  in  that  country 
paragraph 1;. 

Article 191 

F. 

Reverse charge procedure 

By way of derogation from Article 21(1)(a), as amended by Article 28g, in 
the  case  of  supplies  of  Where  gold  material  or  semi–manufactured 
products  of  a  purity  of  325 thousandths  or  greater,  or  supplies  of 
investment gold where an option referred to in C of this Article has been 
exercised  is  supplied  by  a  taxable  person  exercising  one  of  the  options 
under  Articles 340,  341  and  342,  Member  States  may  designate  the 
purchaser  customer  as  the  person  liable  to  pay  the  tax  according  to  the 
procedures and conditions which they shall lay down for payment of VAT. 

Article 21(1)(c), 
second subpara-
graph, 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Adapted 

Heading of 
Article 26b(F) 
(inserted by 
98/80/EC) 

Article 26b(F), 
first sentence 
(inserted by 
98/80/EC) 

Adapted 

By way of derogation from Article 21(1)(a), as amended by Article 28g, in 
the case of supplies of gold material or semi–manufactured products of a 
purity of 325 thousandths or greater, or supplies of investment gold where 
an  option  referred  to  in  C  of  this  Article  has  been  exercised,  Member 
States  may  designate  the  purchaser  as  the  person  liable  to  pay  the  tax 
according to the shall lay down the procedures and conditions which they 
shall lay down for implementation of the first paragraph. 

Article 26b(F), 
first sentence 
(inserted by 
98/80/EC) 

Adapted 

Article 192 

VAT  shall  be  payable  by  any  person  effecting  making  a  taxable 

(e) 
intra–Community acquisition of goods. 

Article 21(1)(e), 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Adapted 

228 

 
 
  
 
 
 
Article 193 

4. 
On  importation,  value  added  tax  VAT  shall  be  payable  by  the 
person or persons designated or accepted recognised as being liable by the 
Member State into which the goods are imported of importation. 

Article 194 

By way of derogation from the first subparagrapg of Article 21(1)(a), VAT 
shall be payable by the person liable to pay the tax due in accordance with 
the first subparagraph shall be the person who causes the goods to cease to 
be covered by the arrangements or situations listed in this paragraph listed 
in Articles 151, 152, 153, 155 and 156 to cease to be so covered. 

Article 195 

VAT shall be payable by any person who mentions enters the value 

(d) 
added tax VAT on an invoice;. 

Article 196 

2. 

By way of derogation from the provisions of paragraph 1: 

Article 21(4), 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Adapted 

Article 16(1), 
second subpara-
graph, 
contained in 
Article 28c(E)(1) 
(replaced by 
95/7/EC) 

Adapted 

Article 21(1)(d), 
contained in 
Article 28g 
(replaced by 
2000/65/EC and 
amended by 
2001/115/EC) 

Adapted 

Article 21(2), 
contained in 
Article 28g 
(inserted by 
2000/65/EC) 

Obsolete 

229 

 
 
  
 
 
 
 
 
(a)1.  where Where, pursuant to Articles 186 to 189 and Article 191, the 
person  liable  to  pay  tax  in  accordance  with  the  provisions  of 
paragraph 1  for  payment  of  VAT  is  a  taxable  person  who  is  not 
established within the territory of the country in the Member State 
in  which  the  VAT  is  due,  Member  States  may  allow  him  to 
appoint  that  person  to  appoint  a  tax  representative  as  the  person 
liable to pay tax for payment of the VAT. 

(b) 

10. 

2. 

Furthermore, where the taxable transaction is effected carried out 
by a taxable person who is not established within the territory of 
the country in the Member State in which the VAT is due and no 
legal  instrument  exists,  with  the  country  in  which  that  taxable 
person is established or has his seat, relating to mutual assistance 
similar  in  scope  to  that  laid  down  by  Directives  provided  for  in 
Council Directive 76/308/EEC42 and 77/799/EEC and by Council 
Regulation 
(EEC)  No 218/92,  of  27 January  1992  on 
administrative cooperation in the field of indirect taxation (VAT) 
(EC)  No 1798/200343,  Member  States  may  take  steps  to  provide 
that measures providing that the person liable for payment of the 
tax shall VAT is to be a tax representative appointed by the non–
established taxable person. 

Article 21(2)(b) shall However, Member States may not apply the 
option referred to in the second subparagraph to a non–established 
taxable  person,  within  the  meaning  of  point (1)  of  Article 351, 
who  has  opted  for  this  the  special  scheme  for  electronically 
supplied services. 

This The option under the first subparagraph of paragraph 1 shall 
be subject to the conditions and procedures laid down by each the 
Member State States;. 

Article 21(2)(a), 
first sentence, 
contained in 
Article 28g 
(inserted by 
2000/65/EC) 

Adapted 

Article 21(2)(b), 
contained in 
Article 28g 
(inserted by 
2000/65/EEC) 

Adapted 

Article 26c(B)(10) 
(inserted by 
2002/38/EC) 

Adapted 

Article 21(2)(a), 
second sentence, 
contained in 
Article 28g 
(inserted by 
2000/65/EC) 

Adapted 

42 
43 

OJ L 73, 19.3.1976, p. 18. 
OJ L 264, 15.10.2003, p. 1. 

230 

 
 
  
 
                                                 
Article 197 

3. 
In  the  situations  referred  to  in  paragraphs 1  and  2  Articles 186  to 
189  and  Articles 191,  194  and  195,  Member  States  may  provide  that 
someone a person other than the person liable for payment of the tax shall 
VAT is to be held jointly and severally liable for payment of the tax VAT. 

Article 21(3), 
contained in 
Article 28g 
(replaced by 
2000/65/EC) 

Adapted 

Section 2 

Payment arrangements 

Article 198 

Every  Any  taxable  person  shall  liable  for  payment  of  VAT  must 
5. 
pay  the  net  amount  of  the  value  added  tax  VAT  when  submitting  the 
regular  VAT  return  provided  for  in  Article 242.  Member  States  may, 
however,  set  a  different  date  for  the  payment  of  that  amount  or  may 
demand an require interim payment payments to be made. 

Article 22(5), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 199 

7. 
Member  States  shall  take  the  measures  necessary  to  ensure  that 
those  persons  who,  in  accordance  with  Article 21(1)  and  (2)  Articles 187 
to 190 and Article 196, are considered to be regarded as liable to pay the 
tax  instead  for  payment  of  VAT  in  the  stead  of  a  taxable  person  not 
established within the territory of the country in their territory comply with 
the payment obligations relating to declaration and payment set out in this 
Article Section;. 

Article 22(7), first 
part of sentence, 
contained in 
Article 28h 
(replaced by 
2000/65/EC) 

they Member States shall also take the measures necessary to ensure that 
those persons who, in accordance with Article 21(3) Article 197, are held 
to be jointly and severally liable for payment of the tax VAT comply with 
the the payment obligations relating to payment set out in this Article. 

Adapted 

Article 22(7), 
second part of 
sentence, 
contained in 
Article 28h 
(replaced by 
2000/65/EC) 

Adapted 

231 

 
 
  
 
 
 
 
 
 
Article 200 

When they If, in the case of gold material, semi–manufactured products of 
a purity of 325 thousandths or greater, or investment gold, Member States 
exercise this the option, Member States of designating the customer as the 
person liable for payment of VAT, they shall take the measures necessary 
to  ensure  that  the  person  designated  as  liable  for  the  tax  due  fulfils  he 
complies with the payment obligations to submit a statement and to pay the 
tax in accordance with Article 22 set out in this Section. 

Article 26b(F), 
second sentence 
(inserted by 
98/80/EC) 

Adapted 

Article 201 

10.  Member  States  shall  take  the  measures  necessary  to  ensure  that 
non–taxable  legal  persons  who  are  liable  for  the  tax  payable  payment  of 
VAT due in respect of intra–Community acquisitions of goods, covered by 
in 
the 
Article 3(1)(b)(i),  comply  with  the  above  payment  obligations  relating  to 
declaration  and  payment  and  that  they  are  identified  by  an  individual 
number as defined in paragraph 1(c), (d) and (e) set out in this Section. 

subparagraph  of  Article 28a(1)(a)  as 

referred 

first 

to 

Article 22(10), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 202 

In the case of intra–Community acquisitions of products subject to 
11. 
excise duty referred to in Article 28a(1)(c) as well as in the case of intra–
Community  acquisitions  of  new  means  of 
transport  covered  by 
Article 28a(1)(b), Member States shall adopt arrangements for declaration 
and subsequent payment of VAT on intra–Community acquisitions of new 
means  of  transport,  as  referred  to  in  Article 3(1)(b)(ii),  and  on  intra–
Community acquisitions of products subject to excise duty, as referred to 
in Article 3(1)(b)(iii). 

Article 22(11), 
contained in 
Article 28h 
(inserted by 
91/680/EEC and 
amended by 
92/111/EEC) 

Adapted 

Article 203 

As  regards  imported  goods,  Member  States  shall  lay  down  the  detailed 
rules  for  payment  in  respect  of  the  making  of  the  declarations  and 
payments importation of goods. 

Article 23, first 
paragraph 
(77/388/EEC) 

Adapted 

232 

 
 
  
 
 
 
 
 
In  particular,  Member  States  may  provide  that,  in  the  value  added  tax 
payable on case of the importation of goods by taxable persons or certain 
categories  thereof,  or  by  persons  liable  to  tax  for  payment  of  VAT  or 
certain  categories  of  these  two  thereof,  the  VAT  due  by  reason  of  the 
importation need not be paid at the time of importation, on condition that 
the tax it is mentioned entered as such in a the VAT return to be submitted 
under Article 22(4) in accordance with Articles 242 and 243. 

Article 23, second 
paragraph 
(77/388/EEC) 

Adapted 

Article 204 

(c)  Member  States  may  release  taxable  persons  from  payment  of  the 
tax VAT due where the amount involved is insignificant. 

TITLE XIII 

OBLIGATIONS OF PERSONS LIABLE FOR PAYMENT 

Article 22 

Obligations under the internal system 

Article 22(9)(c), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Title XIII 
(77/388/EEC) 

Heading of 
Title XIII 
(77/388/EEC) 

Article 22 
(77/388/EEC) 

Heading of 
Article 22 
(77/388/EEC) 

1. 

2. 

Every  taxable  person  shall  state  when  his  activity  as  a  taxable 
person commences, changes or ceases. 

Article 22(1) 
(77/388/EEC) 

Obsolete 

Every  taxable  person  shall  keep  accounts  in  sufficient  detail  to 
permit application of the value added tax and inspection by the tax 
authority. 

Article 22(2) 
(77/388/EEC) 

Obsolete 

233 

 
 
  
 
 
 
3. 

(a)  Every  taxable  person  shall  issue  an  invoice,  or  other 
document  serving  as  invoice  in  respect  of  all  goods  and 
services  supplied  by  him  to  another  taxable  person,  and 
shall keep a copy thereof. 

Article 22(3)(a), 
first subpara-
graph 
(77/388/EEC) 

Every  taxable  person  shall  likewise  issue  an  invoice  in 
respect  of  payments  on  account  made  to  him  by  another 
taxable  person  before  the  supply  of  goods  or  services  is 
effected or completed. 

Article 22(3)(a), 
second subpara-
graph 
(77/388/EEC) 

Obsolete 

(b)  The invoice shall state clearly the price exclusive of tax and 
tax  at  each  rate  as  well  as  any 

the  corresponding 
exemptions. 

Obsolete 

Article 22(3)(b) 
(77/388/EEC) 

Obsolete 

(c)  The  Member  States  shall  determine 

the  criteria  for 

considering whether a document serves as an invoice. 

Article 22(3)(c) 
(77/388/EEC) 

Every taxable person shall submit a return within an interval to be 
determined by each Member State. This interval may not exceed 
two months following the end of each tax period. The tax period 
may  be  fixed  by  Member  States  as  a  month,  two  months,  or  a 
quarter.  However,  Member  States  may  fix  different  periods 
provided that these do not exceed a year. 

Obsolete 

Article 22(4), first 
subparagraph 
(77/388/EEC) 

Obsolete 

The return must set out all the information needed to calculate the 
tax  that  has  become  chargeable  and  the  deductions  to  be  made, 
including, where appropriate, and in so far as it seems necessary 
for  the  establishment  of  the  tax  basis,  the  total  amount  of  the 
transactions  relative  to  such  tax  and  deductions,  and  the  total 
amount of the exempted supplies. 

Article 22(4), 
second subpara-
graph 
(77/388/EEC) 

Obsolete 

Every taxable person shall pay the net amount of the value added 
tax  when  submitting  the  return.  The  Member  States  may, 
however,  fix  a  different  date  for  the  payment  of  the  amount  or 
may demand an interim payment. 

Article 22(5) 
(77/388/EEC) 

Obsolete 

Member  States  may  require  a  taxable  person  to  submit  a 
statement, including the information specified in paragraph 4, and 
concerning  all  transactions  carried  out  the  preceding  year.  This 
statement  must  provide  all  the  information  necessary  for  any 
adjustments. 

Article 22(6) 
(77/388/EEC) 

Obsolete 

4. 

5. 

6. 

234 

 
 
  
 
 
 
 
 
 
7. 

8. 

Member  States  shall  take  the  necessary  measures  to  ensure  that 
those  persons  who,  in  accordance  with  Article 21(1)(a)  and  (b), 
are  considered  to  be  liable  to  pay  the  tax  instead  of  a  taxable 
person  established  in  another  country  or  who  are  jointly,  and 
severally  liable  for  the  payment,  shall  comply  with  the  above 
obligations relating to declaration and payment. 

Article 22(7) 
(77/388/EEC) 

Obsolete 

Without  prejudice  to  the  provisions  to  be  adopted  pursuant  to 
Article 17(4), Member States may impose other obligations which 
they deem necessary for the correct levying and collection of the 
tax and for the prevention of fraud. 

Article 22(8) 
(77/388/EEC) 

Obsolete 

9. 

Member States may release taxable persons: 

– 

from certain obligations, 

– 

– 

from  all  obligations  where  those  taxable  persons  carry  out 
only exempt transactions, 

from  the  payment  of  the  tax  due  where  the  amount  is 
insignificant. 

Chapter 2 

Identification 

Article 28h 

Obligations of persons liable for payment 

235 

Article 22(9) 
(77/388/EEC) 

Obsolete 

Article 22(9), first 
indent 
(77/388/EEC) 

Obsolete 

Article 22(9), 
second indent 
(77/388/EEC) 

Obsolete 

Article 22(9), 
third indent 
(77/388/EEC) 

Obsolete 

Article 28h 
(inserted by 
91/680/EEC) 

Heading of 
Article 28h 
(inserted by 
91/680/EEC) 

 
 
  
 
 
 
Article 22Article 205 

Obligations under the internal system 

1. 

(a)  Every  taxable  person  shall  state  when  his  activity  as  a 
taxable person commences, changes or ceases. 

Member States shall, subject to conditions which they lay down, 
allow  the  taxable  person  to  make  such  statements  by  electronic 
means, allow, and may also require that, the statement to be made 
by  electronic  means  are  used,  in  accordance  with  conditions 
which they lay down. 

(b)2.  Without  prejudice  to  (a)  the  first  subparagraph  of  paragraph 1, 
every  taxable  person  referred  to  in  Article 28a(1)(a),  second 
subparagraph, shall or non–taxable legal person who makes intra–
Community  acquisitions  of  goods  which  are  not  subject  to  VAT 
pursuant  to  Article 4(1)  must  state  that  he  is  effecting  intra–
Community  makes  such  acquisitions  of  goods  when  if  the 
conditions  for  application  of  the  derogation  provided  for,  laid 
down  in  that  Article  are  provision,  for  not  making  such 
transactions subject to VAT cease to be fulfilled. 

Article 206 

1. 

(c)  Member States shall take the measures necessary to identify 
ensure  that  the  following  persons  are  identified  by  means  of  an 
individual number: 

236 

Article 22, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Heading of 
Article 22, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Article 22(1)(a), 
first sentence, 
contained in 
Article 28h 
(replaced by 
2002/38/EC) 

Article 22(1)(a), 
second sentence, 
contained in 
Article 28h 
(inserted by 
2002/38/EC) 

Adapted 

Article 22(1)(b), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(1)(c), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

 
 
  
 
 
 
(a) 

every taxable person, with the exception of those referred to 
in Article 28a(4) Article 10(2), who within the their territory 
of  the  country  effects  carries  out  supplies  of  goods  or  of 
services giving him the right of deduction on which VAT is 
deductible, other than supplies of goods or of services for in 
respect of which tax VAT is payable solely by the customer 
or  the  recipient  or  the  person  for  whom  the  goods  or 
services  are  intended,  in  accordance  with  Article 21(1)(a), 
(b), (c) or (f) Articles 187 to 190; 

Article 22(1)(c), 
first indent, first 
sentence, 
contained in 
Article 28h 
(replaced by 
2003/92/EC) 

Adapted 

Article 22(1)(c), 
second indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(1)(c), 
third indent, 
contained in 
Article 28h 
(inserted by 
92/111/EEC) 

Adapted 

Article 22(1)(c), 
first indent, 
second sentence, 
contained in 
Article 28h 
(replaced by 
2003/92/EC) 

Adapted 

legal  person,  who  makes 

–(b)  every taxable person referred to in paragraph 1(b), or non–
intra–Community 
taxable 
acquisitions  of  goods  subject 
to 
Article 3(1)(b)  and  every  taxable  person  or  non–taxable 
legal  person  who  exercises  the  option  provided  for  in  the 
third subparagraph of Article 28a(1)(a) under Article 4(3) of 
making their intra–Community acquisitions subject to VAT; 

to  VAT  pursuant 

–(c)  every  taxable  person  who,  within  the  their  territory  of  the 
country,  effects,  makes  intra–Community  acquisitions  of 
relating 
goods 
transactions which relate to the economic activities referred 
to  in  Article 4(2)  the  second  subparagraph  of  Article 10(1) 
and which are carried out abroad outside that territory. 

the  purposes  of  his  operations 

for 

2. 

However, Member States need not identify certain taxable persons 
referred  to  in  Article 4(3)  who  carry  out  transactions  on  an 
occasional basis, as referred to in Article 13;. 

237 

 
 
  
 
Article 207 

(d) 
Each  individual  identification  number  shall  have  a  prefix  in 
accordance with ISO International Standard N° code 3166 – alpha 2 – by 
which the Member State of issue may be identified. 

Nevertheless, the Hellenic Republic shall be authorised to Greece may use 
the prefix ‘EL’. 

Article 208 

(e)  Member  States  shall  take  the  measures  necessary  to  ensure  that 
their identification systems distinguish enable the taxable persons referred 
to  in  (c)  Article 206  to  be  identified  and  thus  to  ensure  the  correct 
application  of  the  transitional  arrangements  for  the  taxation  of  intra–
Community  transactions,  as  laid  down  in  this  Title  referred  to  in 
Article 395. 

Article 22(1)(d), 
first sentence, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(1)(d), 
second sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(1)(e), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Chapter 3 

Invoicing 

Section 1 

Concept of invoice 

238 

 
 
  
 
 
 
 
 
 
 
Article 209 

For the purposes of this Directive, Member States shall accept documents 
or messages in on paper or in electronic form as invoices if they meet the 
conditions laid down in this paragraph Chapter. 

Article 210 

Any  document  or  message  that  amends  and  refers  specifically  and 
unambiguously to the initial invoice is to shall be treated as an invoice. 

Section 2 

Issue of invoices 

Article 211 

(a) 

Every  taxable  person  shall  ensure  that,  in  respect  of  the 
3. 
following, an invoice is issued, either by himself or by his customer or, in 
his name and on his behalf, by a third party, in respect of goods or services 
which he has supplied or rendered to another taxable person or to a non–
taxable legal person.: 

Article 22(3)(e), 
second subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(a), 
fifth subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(a), 
first subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

239 

 
 
  
 
 
 
 
 
 
3.(1) 

(a)  Every taxable person shall ensure that an invoice is issued, 
either  by  himself  or  by  his  customer  or,  in  his  name  and  on  his 
behalf,  by  a  third  party,  in  respect  supplies  of  goods  or  services 
which he has supplied or rendered made to another taxable person 
or to a non–taxable legal person.; 

(2) 

(3) 

(4) 

Every  taxable  person  shall  also  ensure  that  an  invoice  is  issued, 
either  by  himself  or  by  his  customer  or,  in  his  name  and  on  his 
behalf,  by  a  third  party,  in  respect  of  the  supplies  of  goods  as 
referred  to  in  Article 28b(B)(1)  and  in  respect  of  goods  supplied 
under the conditions laid down in Article 28c(A) Article 34.; 

Every  taxable  person  shall  also  ensure  that  an  invoice  is  issued, 
either  by  himself  or  by  his  customer  or,  in  his  name  and  on  his 
behalf,  by  a  third  party,  in  respect  of  the  supplies  of  goods 
referred  to  in  Article 28b(B)(1)  and  in  respect  supplies  of  goods 
supplied under carried out in accordance with the conditions laid 
down specified in Article 28c(A) Article 135.; 

Every  taxable  person  shall  likewise  ensure  that  an  invoice  is 
issued, either by himself or by his customer or, in his name and on 
his behalf, by a third party, in respect of any payment on account 
made to him before any one of the supplies of goods referred to in 
the  first  subparagraph  points (1),  (2)  and  in  respect  of  any 
payment  on  account  made  to  him  by  another  taxable  person  or 
non–taxable  legal  person  before  the  provision  of  services  is 
completed (3) was carried out.; 

Article 22(3)(a), 
first subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Adapted 

Article 22(3)(a), 
first subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Article 22(3)(a), 
first subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Adapted 

Article 22(3)(a), 
second subpara-
graph, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Adapted 

240 

 
 
  
 
(5) 

Every  taxable  person  shall  likewise  ensure  that  an  invoice  is 
issued, either by himself or by his customer or, in his name and on 
his behalf, by a third party, in respect of any payment on account 
made to him before any supplies of goods referred to in the first 
subparagraph and in respect of any payment on account made to 
him by another taxable person or non–taxable legal person before 
the provision of services is was completed. 

Article 22(3)(a), 
second subpara-
graph, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Article 212 

1. 

Member  States  may  impose  on  taxable  persons  an  obligation  to 
issue an invoice in respect of supplies of goods or services made 
in  their  territory,  other  than  those  referred  to  in  the  preceding 
subparagraphs  which  they  have  supplied  or  rendered  on  their 
territory Article 211. 

When they do so, Member States may impose fewer obligations, 
to  in  the  first 
in  respect  of  these  the  invoices  referred 
subparagraph,  impose  fewer  obligations  than  those  listed  under 
points (b),  (c)  and  (d)  laid  down  in  Articles 217,  218,  236  and 
238. 

2. 

The  Member  States  may  release  taxable  persons  from  the 
obligation laid down in Article 211 to issue an invoice in respect 
of  supplies  of  goods  or  services  which  they  have  supplied  or 
rendered  made  in  their  territory  and  which  are  exempt,  with  or 
without refund deductibility of the tax VAT paid at the preceding 
stage, pursuant to Article 13, Article 28(2)(a) and Article 28(3)(b) 
Articles 106  and  107,  Article 121(1),  Articles 122  and  124, 
Article 125(1),  Articles 129  to  133,  Article 364  and  Articles 368 
to 383. 

Adapted 

Article 22(3)(a), 
third subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(a), 
third subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(a), 
fourth subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

241 

 
 
  
 
 
 
Article 213 

Member States may impose time limits for the issue of invoices on taxable 
persons supplying goods and services in their territory. 

Article 214 

Under  In  accordance  with  conditions  to  be  laid  down  by  the  Member 
States  in  whose  territory  goods  or  services  are  supplied  or  rendered,  a 
summary invoice may be drawn up for several separate supplies of goods 
or services. 

1. 

2. 

Article 215 

Invoices may be drawn up by the customer of a taxable person in 
respect  of  the  supply  to  him,  by  a  taxable  person,  of  goods  or 
services  supplied  or  rendered  to  him  by  that  taxable  person,  on 
condition  that,  if  there  is  at  the  outset  an  a  prior  agreement 
between  the  two  parties,  and  on  condition  provided  that  a 
procedure exists for the acceptance of each invoice by the taxable 
person supplying the goods or services. 

The  Member  States  in  whose  territory  the  goods  or  services  are 
supplied  or rendered  shall determine the terms  and conditions of 
the  agreement  such  prior  agreements  and  of  the  acceptance 
procedures between the taxable person and his the customer. 

Article 22(3)(a), 
sixth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(3)(a), 
seventh subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

EN amended 

Article 22(3)(a), 
eighth subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(a), 
eighth subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

242 

 
 
  
 
 
 
 
3. 

Member States may impose further conditions on taxable persons 
supplying goods or services in their territory concerning the issue 
of invoices by the customers of taxable persons supplying goods 
or  services  on  their  territory.  For  example,  they  customer.  They 
may,  in  particular,  require  that  such  invoices  be  issued  in  the 
name and on behalf of the taxable person. 

Such  The  conditions  referred  to  in  the  first  subparagraph  must 
always be the same wherever the customer is established. 

Article 22(3)(a), 
ninth subpara-
graph, first and 
second sentences, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(a), 
ninth subpara-
graph, third 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 216 

Member  States  may  also  lay  down  impose  specific  conditions  for  on 
taxable  persons  supplying  goods  or  services  in  their  territory  in  cases 
where the third party, or the customer, who issues invoices is established in 
a  country  with  which  no  legal  instrument  exists  relating  to  mutual 
assistance  similar  in  scope  to  that  laid  down  by  Council  provided  for  in 
Directive 76/308/EEC  of  15 March  1976  on  mutual  assistance  for  the 
recovery  of  claims  relating  to  certain  levies,  duties,  taxes  and  other 
measures,  Council  Directive  77/799/EEC  of  19 December  1977 
concerning mutual assistance by the competent authorities of the Member 
States in the field of direct and indirect taxation and by Council Regulation 
(EEC) No 218/92 of 27 January 1992 on administrative cooperation in the 
field of indirect taxation (VAT) (EC) No 1798/2003. 

Article 22(3)(a), 
tenth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Section 3 

Content of invoices 

243 

 
 
  
 
 
 
 
 
Article 217 

(b)  Without  prejudice 
the  specific  arrangements  particular 
provisions  laid  down  by  in  this  Directive,  only  the  following  details  are 
required for VAT purposes on invoices issued under the first, second and 
third subparagraphs of point (a) pursuant to Articles 211 and 212: 

to 

(1) 

the date of issue; 

(2) 

a sequential number, based on one or more series, which uniquely 
identifies the invoice,; 

(3) 

the  VAT  identification  number  referred  to  in  paragraph 1(c) 
Article 206 under which the taxable person supplied the goods or 
services; 

Article 22(3)(b), 
first subpara-
graph, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Adapted 

Article 22(3)(b), 
first subpara-
graph, first 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(3)(b), 
first subpara-
graph, second 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(3)(b), 
first subpara-
graph, third 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

244 

 
 
  
 
 
(4) 

where  the  customer  is  liable  to  pay  tax  on  goods  supplied  or 
services rendered or has been supplied with goods as referred to in 
Article 28c(A),  the  customer’s  VAT  identification  number,  as 
referred  to  in  paragraph 1(c)  Article 206,  under  which  the 
customer received a supply of goods were supplied or the services 
rendered  to  him  in  respect  of  which  he  is  liable  for  payment  of 
VAT, or received a supply of goods as referred to in Article 135; 

(5) 

the  full  name  and  address  of  the  taxable  person  and  of  his  the 
customer; 

(6) 

the  quantity  and  nature  of  the  goods  supplied  or  the  extent  and 
nature of the services rendered; 

(7) 

the date on which the supply of goods or of services was made or 
completed or the date on which the payment on account referred 
to  in  the  second  subparagraph  of  point (a)  points (3)  and  (4)  of 
Article 211  was  made,  insofar  in  so  far  as  that  a  date  can  be 
determined and differs from the date of issue of the invoice; 

Article 22(3)(b), 
first subpara-
graph, fourth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(b), 
first subpara-
graph, fifth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

EN amended 

Article 22(3)(b), 
first subpara-
graph, sixth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(3)(b), 
first subpara-
graph, seventh 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

245 

 
 
  
 
(8) 

the taxable amount per rate or exemption, the unit price exclusive 
of tax VAT and any discounts or rebates if they are not included 
in the unit price; 

(9) 

the VAT rate applied; 

(10) 

the  VAT  amount  payable,  except  where  a  specific  special 
arrangement  is  applied  for  under  which,  in  accordance  with  this 
Directive excludes, such a detail is excluded; 

(11) 

where  in  the  case  of  an  exemption  is  involved  or  where  the 
customer is liable to pay the tax for payment of VAT, reference to 
the appropriate applicable provision of this directive, Directive, or 
to the corresponding national provision, or to any indication other 
reference indicating that the supply of goods or services is exempt 
or subject to the reverse charge procedure; 

Article 22(3)(b), 
first subpara-
graph, eighth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(3)(b), 
first subpara-
graph, ninth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(3)(b), 
first subpara-
graph, tenth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(b), 
first subpara-
graph, eleventh 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

246 

 
 
  
 
(12) 

where in the case of the intra–Community supply of a new means 
of  transport  is  involved  made  in  accordance  with  the  conditions 
specified in Article 135, the particulars specified characteristics as 
identified in Article 28a(2) Article 3(2); 

(13) 

where the margin scheme for travel agents is applied, reference to 
Article 26  or  26a,  Article 299,  or  to  the  corresponding  national 
provisions, or to any other indication reference indicating that the 
margin scheme has been applied; 

(14) 

where one of the margin scheme special arrangements applicable 
to second–hand goods, works of art, collectors’ items or antiques 
is  applied,  reference  to  Article 26  or  26a,  Articles 305,  318  or 
325,  or  to  the  corresponding  national  provisions,  or  to  any  other 
indication  reference  indicating  that  the  margin  scheme  one  of 
thoese arrangements has been applied; 

(15) 

where the person liable to pay the tax for payment of VAT is a tax 
representative  within 
the  purposes  of 
the  meaning 
Article 21(2) Article 196, the VAT identification number, referred 
to  in  paragraph 1(c)  Article 206,  of  that  tax  representative, 
together with his full name and address. 

for 

Article 22(3)(b), 
first subpara-
graph, twelfth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(b), 
first subpara-
graph, thirteenth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(b), 
first subpara-
graph, thirteenth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(b), 
first subpara-
graph, fourteenth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

247 

 
 
  
 
–Article 218 

Member States may require taxable persons established on in their territory 
and supplying goods or services on their territory there to indicate the VAT 
identification number, referred to in paragraph 1(c) Article 206, of their the 
customer  in  cases  other  than  those  referred  to  in  the  fourth  indent  of  the 
first subparagraph point (4) of Article 217. 

Article 219 

Member  States  in  whose  territory  goods  or  services  are  supplied  or 
rendered  may  allow  some  of  the  obligatory  compulsory  details  to  be  left 
out  of  such  omitted  from  documents  or  messages  treated  as  invoices 
pursuant to Article 210. 

Article 220 

Member States shall not require invoices to be signed. 

Article 22(3)(b), 
second subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(a), 
fifth subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(b), 
third subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

248 

 
 
  
 
 
 
 
Article 221 

The  amounts  which  appear  on  the  invoice  may  be  expressed  in  any 
currency,  provided  that  the  amount  of  tax  to  be  paid  VAT  payable  is 
expressed in the national currency of the Member State where in which the 
supply of goods or  services takes place, using the conversion mechanism 
laid down in Article 11 C(2) Article 88. 

Article 222 

Where necessary for control For supervisory purposes, Member States may 
require  invoices  in  respect  of  supplies  of  goods  supplied  or  services 
rendered  in  their  territory  and  invoices  received  by  taxable  persons 
established in their territory to be translated into their national languages. 

Section 4 

Sending invoices and making them available 

Article 223 

(c) 
Invoices  issued  pursuant  to  point (a)  Section 2  may  be  sent  either 
on paper or, subject to an acceptance by the customer, recipient, they may 
be sent or made available by electronic means. 

Article 22(3)(b), 
fourth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(b), 
fifth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(c), 
first subpara-
graph, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Adapted 

249 

 
 
  
 
 
 
 
 
 
Article 224 

Invoices sent or made available by electronic means shall be accepted by 
Member States provided that the authenticity of the origin and integrity of 
the contents are guaranteed:. 

Article 225 

1. 

The  authenticity  and  integrity  of  the  content  of  invoices  sent  or 
made available by electronic means may be guaranteed by means 
of  an  advanced  electronic  signature  within  the  meaning  of 
point (2) of Article 2(2) of Directive 1999/93/EC of the European 
Parliament  and  of  the  Council  of  13 December  1999  on  a 
Community framework for electronic signatures44;. 

Member  States  may,  however,  ask  for  the  advanced  electronic 
signature  to  be  based  on  a  qualified  certificate  and  created  by  a 
secure–signature–creation  device,  within 
the  meaning  of 
points (6) and (10) of Article 2(6) and (10) of the aforementioned 
Directive 1999/93/EC;. 

Article 22(3)(c), 
second subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(c), 
second subpara-
graph, first 
indent, first 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(c), 
second subpara-
graph, first 
indent, second 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

44 

OJ L 13, 19.1.2000, p. 12. 

250 

 
 
  
 
 
 
 
                                                 
2. 

or  In  addition  to  the  possibility  provided  for  in  paragraph 1,  the 
authenticity  and  integrity  of  invoices  sent  or  made  available  by 
electronic means may be guaranteed by means of electronic data 
interchange  (EDI),  as  defined  in  Article 2  of  Commission 
Recommendation 1994/820/EC of 19 October 1994 relating to the 
legal  aspects  of  electronic  data  interchange  when45,  if  the 
agreement  relating  to  the  exchange  provides  for  the  use  of 
procedures  guaranteeing  the  authenticity  of  the  origin  and 
integrity of the data;. 

Article 22(3)(c), 
second subpara-
graph, second 
indent, first 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

however  However  Member  States  may,  subject  to  conditions 
which  they  lay  down,  require  that  an  additional  summary 
document on paper is necessary be sent. 

Article 226 

Invoices  may,  however,  be  sent  or  made  available  by  other  electronic 
means other than those provided for in Article 225, subject to acceptance 
by the Member State(s) States concerned. 

Adapted 

Article 22(3)(c), 
second subpara-
graph, second 
indent, second 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(c), 
third subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Adapted 

45 

OJ L 338, 28.12.1994, p. 98. 

251 

 
 
  
 
 
 
                                                 
Article 227 

Member  States  may  not  impose  on  taxable  persons  supplying  goods  or 
services in their territory any other obligations or formalities relating to the 
transmission  of  sending  or  making  available  of  invoices  by  electronic 
means. 

However,  they  Member  States  may  provide,  however,  until  31 December 
2005,  provide  that  the  use  of  such  a  system  is  to  be  subject  to  prior 
notification. 

Article 228 

Member  States  may  lay  down  specific  conditions  for  invoices  issued  by 
electronic  means  for  in  respect  of  goods  or  services  supplied  in  their 
territory  from  a  country  with  which  no  legal instrument  exists  relating  to 
mutual assistance similar in scope to that laid down by Directives provided 
for  in  Directive 76/308/EEC  and  77/799/EEC  and  by  Regulation  (EEC) 
No 218/92 (EC) No 1798/2003. 

Article 229 

When  Where  batches  containing  several  invoices  are  sent  or  made 
available  to  the  same  recipient  by  electronic  means,  the  details  that  are 
common  to  the  individual  invoices  may  be  mentioned  only  once  if,  for 
each invoice, all the information is accessible. 

Article 22(3)(c), 
fourth subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Adapted 

Article 22(3)(c), 
fourth subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Article 22(3)(c), 
fifth subpara-
graph, 
contained in 
Article 28h 
(replaced by 
2001/115/EC) 

Article 22(3)(c), 
sixth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

252 

 
 
  
 
 
 
 
Article 230 

The  Commission  will  shall  present,  at  the  latest  on  31 December 2008,  a 
report,  together  with  a  proposal  and,  if  appropriate,  a  proposal  amending 
the  conditions  on  applicable  to  electronic  invoicing  in  order  to  take 
account of possible future technological developments in this that field. 

Article 22(3)(c), 
third subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Section 5 

Simplification measures 

Article 231 

(d)1. 

Subject  to  consultation  of  After  consulting  the  VAT  Committee 
provided  for  in  Article 29  and  under  the  conditions  which  they 
may lay down, Member States may, in accordance with conditions 
which  they  may  lay  down,  provide  that  in  the  following  cases 
some  of  the  information  required  under  Article 217  need  not  be 
entered  on  invoices  in  respect  of  supplies  of  goods  supplied  or 
services  rendered  in  their  territory  do  not  have  to  fulfil  some  of 
the conditions laid down in paragraph 3(b) in the following cases 
in their territory: 

Article 22(9)(d), 
first subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EEC) 

Adapted 

(a)  when where the amount of the invoice is minor, or; 

Article 22(9)(d), 
first subpara-
graph, first 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

253 

 
 
  
 
 
 
 
 
(b)  when  where  commercial  or  administrative  practice  in  the 
business sector concerned or the technical conditions under 
which  the  invoices  are  issued  make  it  difficult  to  comply 
with  all 
in 
paragraph 3(b) Section 3. 

the  requirements  obligations  referred 

to 

2. 

In  any  case,  these  invoices  Invoices  must,  in  any  event,  contain 
the following information: 

(a) 

the date of issue,; 

(b) 

identification of the taxable person,; 

(c) 

identification  of  the  type  of  goods  supplied  or  services 
rendered supplied,; 

254 

Article 22(9)(d), 
first subpara-
graph, second 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(9)(d), 
second subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(9)(d), 
second subpara-
graph, first 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(9)(d), 
second subpara-
graph, second 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(9)(d), 
second subpara-
graph, third 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

EN amended 

 
 
  
 
(d) 

the tax VAT due or the information needed to calculate it. 

3. 

this  point 
The  simplified  arrangements  provided 
paragraph 1  may not be  applied to  the transactions referred to  in 
paragraph 4(c)  Articles 21,  22,  23,  34,  37,  135  and  138  in  the 
cases specified in Article 243. 

for 

in 

Article 22(9)(d), 
second subpara-
graph, fourth 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(9)(d), 
third subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 232 

(e) 
In cases where Member States make use of the option provided for 
in  the  third  indent  of  point (a)  to  refrain  from  under  Article 265(1)(b)  of 
not allocating a VAT identification number as referred to in paragraph 1(c) 
to taxable persons who do not carry out any of the transactions referred to 
in  paragraph 4(c)  Articles 21,  22,  23,  34,  37,  135  and  138  in  the  cases 
specified in Article 243, and where the supplier or the customer have has 
not  been  allocated  an  identification  number  of  this  that  type,  the  invoice 
should feature instead another number called the tax reference number, as 
defined  by the  Member  States  concerned,  shall be  entered  on  the invoice 
instead. 

Article 22(9)(e), 
first subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 233 

When  Where 
the  taxable  person  has  been  allocated  an  a  VAT 
identification number as referred to in paragraph 1(c), the Member States 
referred  to  in  the  first  subparagraph  exercising  the  option  under 
Article 265(1)(b) may also require the invoice to show the following: 

Article 22(9)(e), 
second subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

255 

 
 
  
 
 
 
(1) 

for in respect of the supply of services rendered, as referred to in 
Article 28b(C), (D), (E) and (F) Articles 45, 48, 50, 51, 53, 54 and 
55,  and  for  supplies  the  supply  of  goods,  as  referred  to  in 
Article 28c(A)  and  (E)  point 3  Articles 135  and  138,  the  VAT 
identification  number  referred  to  in  paragraph 1(c)  and  the  tax 
reference number of the supplier; 

(2) 

for in respect of other supplies of goods and or services, only the 
tax  reference  number  of 
the  VAT 
identification number referred to in paragraph 1(c). 

the  supplier  or  only 

Chapter 4 

Accounting 

Section 1 

General obligations 

Article 234 

(a) 

2. 
Every taxable person shall keep accounts in sufficient detail 
for  value  added  tax  VAT  to  be  applied  and  inspected  its  application 
checked by the tax authority authorities. 

Article 22(9)(e), 
second subpara-
graph, first 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(9)(e), 
second subpara-
graph, second 
indent, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(2)(a), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

256 

 
 
  
 
 
 
 
 
 
Article 235 

(b)1. 

2. 

Every  taxable  person  shall  keep  a  register  of  the  goods  he  has 
dispatched  or  transported  or  which  have  been  dispatched  or 
transported,  by  that  person  or  on  his  behalf  out  of  the  territory 
defined  in  Article 3,  to  a  destination  outside  the  territory  of  the 
Member  State  of  departure  but  within  the  Community  for  the 
purposes of the transactions consisting in work on those goods or 
their  temporary  use  as  referred  to  in  the  fifth,  sixth  or  seventh 
indents of Article 28a(5)(b) points (f), (g) and (h) of Article 18(2). 

Every  taxable  person  shall  keep  sufficiently  detailed  accounts  in 
sufficient  detail  to  permit  enable  the  identification  of  goods 
dispatched to him from another Member State, by or on behalf of 
a taxable person identified for purposes of value added tax VAT 
purposes in that other Member State, in connection with which a 
service has been provided pursuant to the third or fourth indent of 
Article 9(2)(c)  and  used  for  services  consisting  in  valuations  of 
those goods or work on those goods as referred to in point (c) of 
Article 52. 

Section 2 

Specific obligations relating to the storage of all invoices 

Article 22(2)(b), 
first subpara-
graph, 
contained in 
Article 28h 
(replaced by 
95/7/EC) 

Adapted 

Article 22(2)(b), 
second subpara-
graph, 
contained in 
Article 28h 
(replaced by 
95/7/EC) 

Adapted 

Article 236 

Every taxable person shall ensure that copies of the invoices issued 
(d) 
by himself, or by his customer or, in his name and on his behalf, by a third 
party, and all the invoices which he has received, are stored. 

Article 22(3)(d), 
first subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

257 

 
 
  
 
 
 
 
 
Article 237 

1. 

For the purposes of this Directive, the taxable person may decide 
the  place  of  storage  provided  that  he  makes  the  invoices  or 
information stored there in accordance with Article 236 available 
without  undue  delay  to  the  competent  authorities  without  undue 
delay whenever they so request. 

2. 

Member States may, however, require taxable persons established 
in  their  territory  to  notify  them  of  the  place  of  storage,  if  it  is 
outside their territory. 

Member  States  may,  in  addition,  also  require  taxable  persons 
established  in  their  territory  to  store  within  the  country  that 
territory invoices issued by themselves or by their customers or, in 
their name and on their behalf, by a third party, as well as all the 
invoices which that they have received, when the storage is not by 
electronic  means  guaranteeing  full  on–line  access  to  the  data 
concerned. 

Article 238 

The  authenticity  of  the  origin  and  the  integrity  of  the  content  of  the 
invoices stored, as well as their readability legibility, must  be guaranteed 
throughout the storage period. 

Article 22(3)(d), 
second subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(d), 
second subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22(3)(d), 
second subpara-
graph, third 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(d), 
third subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

258 

 
 
  
 
 
 
 
As regards the invoices referred to in the third subparagraph of point (c), 
the information they contain The details entered on the invoices referred to 
in  Article 226  may  not  be  altered;  it  and  must  remain  legible  throughout 
the aforementioned storage period. 

1. 

2. 

3. 

Article 239 

The  Member  States  shall  determine  the  period  for  throughout 
which  taxable  persons  must  store  ensure  the  storage  of  invoices 
relating  to  the  supply  of  goods  or  services  supplied  in  their 
territory  and  invoices  received  by  taxable  persons  established  in 
their territory. 

In  order  to  ensure  that  the  conditions  laid  down  in  the  third 
subparagraph  Article 238  are  met,  Member  States  referred  to  in 
the fourth subparagraph may require that the invoices referred to 
in paragraph 1 be stored in the original form in which they were 
sent  or  made  available,  whether  paper  or  electronic.  They  may 
also  require  that  when  Additionally,  in  the  case  of  invoices  are 
stored  by  electronic  means,  Member  States  may  require  that  the 
data guaranteeing the authenticity of the origin of the invoices and 
the integrity of the their content also be stored. 

Member States referred to in the fourth subparagraph may impose 
lay down specific conditions prohibiting or restricting the storage 
of invoices referred to in paragraph 1 in a country with which no 
legal  instrument  exists  relating  to  mutual  assistance  similar  in 
scope 
in 
Directive 76/308/EEC,  77/799/EEC  and  by  Regulation  (EEC) 
No 218/92 and (EC) No 1798/2003 or to the right of referred to in 
Article 241 to access by electronic means, to download and to use 
referred to in Article 22a. 

laid  down  by  Directives  provided  for 

that 

to 

259 

Article 22(3)(d), 
third subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(d), 
fourth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

EN amended 

Article 22(3)(d), 
fifth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

Article 22(3)(d), 
sixth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

 
 
  
 
 
Article 240 

Member  States  may,  subject  to  conditions  which  they  lay  down,  require 
the storage of invoices received by non–taxable persons. 

Section 3 

Right of access to invoices stored by electronic means in another 
Member State 

Article 22aArticle 241 

Right of access to invoices stored by electronic means in another 
Member State 

When Where a taxable person stores invoices which he issues or receives 
by an electronic means guaranteeing on–line access to the data and when 
where the place of storage is in a Member State other than that in which he 
is established, the competent authorities in the Member State in which he 
is established shall have a right, for the purpose purposes of this directive, 
Directive,  have  the  right  to  access  those  invoices  by  electronic  means,  to 
download  and  to  use  these  invoices  them,  within  the  limits  set  by  the 
regulations rules of the Member State where in which the taxable person is 
established and as in so far as that State requires those authorities require 
for control supervisory purposes. 

Chapter 5 

Returns 

Article 22(3)(d), 
seventh subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Article 22a 
(inserted by 
2001/115/EC) 

Heading of 
Article 22a 
(inserted by 
2001/115/EC) 

Article 22a 
(inserted by 
2001/115/EC) 

Adapted 

260 

 
 
  
 
 
 
 
 
 
Article 242 

(b) 
The  Every  taxable  person  shall  submit  a  VAT  return  shall  set 
setting out all the information needed to calculate the tax that has become 
chargeable  and  the  deductions  to  be  made  including,  where  appropriate, 
and in so far as it seems is necessary for the establishment of the basis of 
assessment, the total value of the transactions relative relating to such tax 
and deductions and the value of any exempt transactions. 

Article 243 

The  In  addition  to  the  information  referred  to  in  Article 242,  the 

(c) 
VAT return shall also set out show the following: 

–(a) 

on the one hand, the total value, less value added tax exclusive of 
VAT,  of  the  supplies  of  goods  referred  to  in  Article 28c(A)  on 
Article 135 in  respect  of  which  tax VAT  has  become  chargeable 
during the period covered by the return.; 

Article 22(4)(b), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(4)(c), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(4)(c), 
first indent, first 
subparagraph, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

(b) 

The  following  shall  also  be  added:  the  total  value,  less  value 
added tax exclusive of VAT, of the supplies of goods referred to 
in the second sentence of Article 8(1)(a) and in Article 28b(B)(1) 
effected  Article 34  and  the  first  paragraph  of  Article 37  carried 
out within the territory of another Member State for, in respect of 
which  tax  VAT  has  become  chargeable  during  the  return  period 
covered by the return, where the place of departure of the where 
dispatch or transport of the goods began is situated in the territory 
of  the  country  Member  State  in  which  the  return  must  be 
submitted,; 

Article 22(4)(c), 
first indent, 
second subpara-
graph, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

261 

 
 
  
 
 
 
–(c) 

(d) 

(e) 

on  the  other  hand,  the  total  amount,  less  value  added  tax  value, 
exclusive of VAT, of the intra–Community acquisitions of goods 
and  transactions  treated  as  such,  as  referred  to  in  Article 28a(1) 
and (6) effected within the territory of the country on Articles 22 
and  23,  made  in  the  Member  State  in  which  the  return  must  be 
submitted  and  in  respect  of  which  tax  VAT  has  become 
chargeable during the period covered by the return.; 

The  following  shall  also  be  added:  the  total  value,  less  value 
added tax exclusive of VAT, of the supplies of goods referred to 
in the second sentence of Article 8(1)(a) and in Article 28b(B)(1) 
effected  Article 34  and  the  first  paragraph  of  Article 37  carried 
out in the territory of the country on Member State in which the 
return  must  be  submitted  and  in  respect  of  which  tax  VAT  has 
become chargeable during the return period covered by the return, 
where the place of departure of the where dispatch or transport of 
the goods began is situated within the territory of another Member 
State, and the total amount, less value–added tax, of the supplies 
of  goods  made  within  the  territory  of  the  country  for  which  the 
taxable person has been designated as the person liable for the tax 
in accordance with Article 28c(E)(3) and under which the tax has 
become  payable  in  the  course  of  the  period  covered  by  the 
declaration.; 

The  following  shall  also  be  added:  the  total  value,  less  value 
added  tax,  of  the  supplies  of  goods  referred  to  in  the  second 
sentence of Article 8(1)(a) and in Article 28b(B)(1) effected in the 
territory  of  the  country  on  which  tax  has  become  chargeable 
during  the  return  period,  where  the  place  of  departure  of  the 
dispatch or transport of the goods is situated within the territory of 
another Member State, and the total amount, less value–added tax 
value, exclusive of VAT, of the supplies of goods made within the 
territory  of  the  country  for  carried  out  in  the  Member  State  in 
which  the  return  must  be  submitted  and  in  respect  of  which  the 
taxable  person  has  been  designated, 
in  accordance  with 
Article 190,  as  the  person  liable  for  the  tax  in  accordance  with 
Article 28c(E)(3) payment of VAT and under in respect of which 
the  tax  VAT  has  become  payable  in  the  course  of  chargeable 
during the return period covered by the declaration. 

Article 22(4)(c), 
second indent, 
first subpara-
graph, 
contained in 
Article 28h 
(replaced by 
92/111/EEC) 

Adapted 

Article 22(4)(c), 
second indent, 
second subpara-
graph, 
contained in 
Article 28h 
(replaced by 
92/111/EEC) 

Adapted 

Article 22(4)(c), 
second indent, 
second subpara-
graph, 
contained in 
Article 28h 
(replaced by 
92/111/EEC) 

Adapted 

262 

 
 
  
 
Article 244 

4.1. 

(a)  Every  taxable  person  shall  submit  a  The  VAT  return  shall 
be  submitted  by  a  deadline  to  be  determined  by  Member  States. 
That  deadline  may  not  be  more  than  two  months  later  than  after 
the end of each tax period. 

2. 

The  tax  period  shall  be  fixed  set  by  each  Member  State  at  one 
month, two months or a quarter three months. 

Member  States  may,  however,  set  different  tax  periods  provided 
that they those periods do not exceed one year. 

Article 22(4)(a), 
first and second 
sentences, 
contained in 
Article 28h 
(replaced by 
2002/38/EC) 

Adapted 

Article 22(4)(a), 
third sentence, 
contained in 
Article 28h 
(replaced by 
2002/38/EC) 

Adapted 

Article 22(4)(a), 
fourth sentence, 
contained in 
Article 28h 
(replaced by 
2002/38/EC) 

Adapted 

Article 245 

(x) 
The  Kingdom  of  Sweden  may  apply  the  following  simplified 
procedure  for  small  and  medium–sized  enterprises,  provided  that  the 
provisions  are  in  conformity  with  the  Treaty  establishing  the  European 
Communities,  and  in  particular  Articles 95  and  96  thereof  submission  of 
value  added  returns  three  months  after  the  end  of  the  annual  direct  tax 
period by taxable persons carrying out domestic taxable transactions only. 

Annex IX(2)(x) 
(Act of Accession, 
AT, FI and SE) 

submission  of  value  added  tax  returns  three  months  after  the  end  of  the 
annual direct tax period by Sweden may apply a simplified procedure for 
small and medium–sized enterprises, whereby taxable persons carrying out 
domestic only transactions taxable transactions only at national level may 
submit  VAT  returns  three  months  after  the  end  of  the  annual  direct  tax 
period;. 

Annex IX(2)(x), 
first indent 
(Act of Accession, 
AT, FI and SE) 

Adapted 

263 

 
 
  
 
 
 
 
Article 246 

(d) 
In  the  case  of  supplies  of  new  means  of  transport  effected  under 
carried  out  in  accordance  with  the  conditions  laid  down  specified  in 
Article 28c(A)(b) Article 135(2)(a) by a taxable person identified for VAT 
purposes of value added tax to for a purchaser customer not identified for 
VAT  purposes  of  value  added  tax,  or  by  a  taxable  person  as  defined  in 
Article 28a(4)  Article 10(2),  Member  States  shall  take  the  measures 
necessary  to  ensure  that  the  vendor  communicates  all  the  information 
necessary needed for value added tax VAT to be applied and inspected its 
application checked by the tax authority authorities. 

Article 22(6)(d), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 247 

When they If, in the case of gold material, semi–manufactured products of 
a purity of 325 thousandths or greater, or investment gold, Member States 
exercise  this  the  option,  Member  States  of  designating  the  customer  as 
liable  for  payment  of  VAT,  they  shall  take  the  measures  necessary  to 
ensure  that  the  person  designated  as  liable  for  the  tax  due  he  fulfils  the 
obligations  to  submit  a  statement  and  to  pay  the  tax  in  accordance  with 
Article 22  relating  to  submission  of  a  VAT  return,  as  laid  down  in  this 
Chapter. 

Article 26b(F), 
second sentence 
(inserted by 
98/80/EC) 

Adapted 

Article 248 

7. 
Member  States  shall  take  the  measures  necessary  to  ensure  that 
those  persons  who,  in  accordance  with  Article 21(1)  and  (2)  Articles 187 
to 190 and Article 196, are considered to be regarded as liable to pay the 
tax  instead  for  payment  of  VAT  in  the  stead  of  a  taxable  person  not 
established  within  the  their  territory  of  the  country  comply  with  the 
obligations  relating  to  declaration  and  payment  set  out  submission  of  a 
VAT return, as laid down in this Article Chapter;. 

Article 22(7), first 
part of sentence, 
contained in 
Article 28h 
(replaced by 
2000/65/EC) 

Adapted 

Article 249 

first 

10.  Member  States  shall  take  the  measures  necessary  to  ensure  that 
non–taxable  legal  persons  who  are  liable  for  the  tax  payable  payment  of 
VAT due in respect of intra–Community acquisitions of goods covered by 
the 
in 
Article 3(1)(b)(i), comply with the above obligations relating to declaration 
and  payment  and  that  they  are  identified  by  an  individual  number  as 
defined in paragraph 1(c), (d) and (e) submission of a VAT return, as laid 
down in this Chapter. 

subparagraph  of  Article 28a(1)(a),  as 

referred 

to 

Article 22(10), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

264 

 
 
  
 
 
 
 
 
Article 250 

11. 
In the case of intra–Community acquisitions of products subject to 
excise duty referred to in Article 28a(1)(c) as well as in the case of intra–
transport  covered  by 
Community  acquisitions  of  new  means  of 
Article 28a(1)(b), Member States shall adopt arrangements for declaration 
and  subsequent  payment  lay  down  detailed  rules  for  the  submission  of 
VAT returns in respect of intra–Community acquisitions of new means of 
transport,  as  referred  to  in  Article 3(1)(b)(ii),  and  intra–Community 
acquisitions  of  products  subject  to  excise  duty,  as  referred  to  in 
Article 3(1)(b)(iii). 

Article 22(11), 
contained in 
Article 28h 
(inserted by 
91/680/EEC and 
amended by 
92/111/EEC) 

Adapted 

Article 251 

Member  States  may  also  require  persons  who  effect  make  intra–
Community  acquisitions  of  new  means  of  transport  as  defined  in 
Article 28a(1)(b)  referred  to  in  Article 3(1)(b)(ii),  to  provide,  when 
submitting  the  VAT  return  referred  to  in  paragraph 4,  all  the  information 
necessary needed for value added tax VAT to be applied and inspected its 
application checked by the tax authority authorities. 

Article 22(6)(e), 
second subpara-
graph, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 252 

As  regards  imported  goods,  Member  States  shall  lay  down  the  detailed 
rules for the making of the declarations and payments submission of VAT 
returns in respect of the importation of goods. 

Article 23, first 
paragraph 
(77/388/EEC) 

Article 253 

6. 
(a)  Member States may require a the taxable person to submit a 
statement,  including  VAT  return  showing  all  the  particulars  specified  in 
paragraph 4, concerning Articles 242 and 243 in respect of all transactions 
carried  out  in  the  preceding  year.  That  statement  return  shall  provide  all 
the information necessary for any adjustments. 

Adapted 

Article 22(6)(a), 
first and second 
sentences, 
contained in 
Article 28h 
(replaced by 
2003/38/EC) 

Adapted 

265 

 
 
  
 
 
 
 
 
Article 254 

Member  States  shall,  subject  to  conditions  which  they  lay  down,  allow, 
and may require, the taxable person to make such VAT returns referred to 
in Articles 242 and 253 to be submitted by electronic means, and may also 
require that electronic means are used in accordance with conditions which 
they lay down. 

Member States shall, subject to conditions which they lay down, allow the 
taxable person to make such statements by electronic means, and may also 
require that electronic means are used. 

Article 22(4)(a), 
fifth sentence, 
contained in 
Article 28h 
(inserted by 
2002/38/EC) 

Adapted 

Article 22(6)(a), 
third sentence, 
contained in 
Article 28h 
(inserted by 
2002/38/EC) 

Chapter 6 

Recapitulative statements 

Article 255 

Every taxable person identified for value added tax VAT purposes 
(b) 
shall  also  submit  a  recapitulative  statement  of  the  acquirers  persons 
identified  for  value  added  tax  VAT  purposes  to  whom  he  has  supplied 
goods  under  in  accordance  with  the  conditions  provided  for  specified  in 
Article 28c(A)(a)  and  (d)  Article 135(1)  and  Article 135(2)(c),  and  of 
consignees the persons identified for value added tax VAT purposes in the 
transactions  referred  to  in  the  fifth  subparagraph  to  whom  goods  were 
supplied  by  way  of  intra–Community  acquisitions  as  referred  to  in 
Article 43. 

Article 22(6)(b), 
first subpara-
graph, 
contained in 
Article 28h 
(replaced by 
95/7/EC) 

Adapted 

Article 256 

1. 

The recapitulative statement shall be drawn up for each calendar 
quarter  within  a  period  and  in  accordance  with  procedures  to  be 
determined by the Member States, which shall take the measures 
necessary to ensure that the provisions concerning administrative 
co–operation  in  the  field  of  indirect  taxation  are  in  any  event 
complied with. 

Article 22(6)(b), 
second subpara-
graph, first 
sentence, 
contained in 
Article 28h 
(replaced by 
2002/38/EC) 

Adapted 

266 

 
 
  
 
 
 
 
 
 
Article 22(6)(c), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(6)(c), 
first indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Article 22(6)(b), 
second subpara-
graph, second 
sentence, 
contained in 
Article 28h 
(inserted by 
2002/38/EC) 

Adapted 

Article 22(6)(b), 
third subpara-
graph, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

(c) 

By  way  of  derogation  from  subparagraph (b),  Member  States 
may,  however,  provide  that  recapitulative  statements  are  to  be 
submitted on a monthly basis:. 

– 

require recapitulative statements to be filed on a monthly basis, 

2. 

Member  States  shall,  subject  to  conditions  which  they  lay  down 
allow,  and  may  require,  the  taxable  person  to  make  such 
to  be 
recapitulative  statements  referred 
submitted  by  electronic  means,  and  may  also  require  that 
electronic  means  are  used  in  accordance  with  conditions  which 
they lay down. 

in  paragraph 1 

to 

Article 257 

1. 

The  recapitulative  statement  shall  set  out 
information: 

the  following 

267 

 
 
  
 
 
–(a)  the  number  by  means  of  which  the  taxable  person  is 
identified  for  VAT  purposes  of  value  added  tax  in  the 
territory  of  the  country  Member  State  in  which  the 
recapitulative statement must be submitted and under which 
he  effected  supplies  has  carried  out  the  supply of  goods  in 
accordance  with  the  conditions  laid  down  specified  in 
Article 28c(A)(a) Article 135(1),; 

–(b)  the  number  by  means  of  which  each  person  acquiring  the 
goods is identified for VAT purposes of value added tax in 
another  a  Member  State  other  than  that  in  which  the 
recapitulative statement must be submitted and under which 
the goods were supplied to him,; 

Article 22(6)(b), 
third subpara-
graph, first 
indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC and 
amended by 
92/111/EEC) 

Adapted 

Article 22(6)(b), 
third subpara-
graph, second 
indent, 
contained in 
Article 28h 
(replaced by 
95/7/EC) 

Adapted 

–(c)  for the supplies of goods covered by Article 28c(A)(d), the 
number by means of which the taxable person is identified 
for VAT purposes of value added tax in the territory of the 
country Member State in which the recapitulative statement 
must  be  submitted  and  under  which  he  has  carried  out  a 
transfer of goods to another Member State, as referred to in 
Article 135(2)(c), and the number by means of which he is 
identified  in  the  Member  State  of  arrival  of  in  which  the 
dispatch  or  transport  and  the  total  amount  of  the  supplies, 
determined in accordance with Article 28e(2) ended,; 

Article 22(6)(b), 
fourth subpara-
graph, first 
indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC and 
amended by 
92/111/EEC) 

–(d)  for  each  person  acquiring  who  acquired  goods,  the  total 
value  of  the  supplies  of  goods  effected  carried  out  by  the 
taxable person.; 

Adapted 

Article 22(6)(b), 
third subpara-
graph, third 
indent, first 
sentence, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

268 

 
 
  
 
Article 22(6)(b), 
fourth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Article 22(6)(b), 
fourth subpara-
graph, first 
indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(6)(b), 
fourth subpara-
graph, second 
indent, first 
sentence, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Article 22(6)(b), 
third subpara-
graph, third 
indent, second 
sentence, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

The recapitulative statement shall also set out: 

–(e)  for  the  supplies  in  respect  of  supplies  consisting  in  the 
transfer of goods covered by Article 28c(A)(d), the number 
by  means  of  which  the  taxable  person  is  identified  for 
purposes of value added tax in the territory of the country, 
the number by which he is identified in the Member State of 
arrival  of  the  dispatch  or  transport  and  to  another  Member 
State,  as  referred  to  in  Article 135(2)(c),  the  total  amount 
value  of  the  supplies,  determined  in  accordance  with 
Article 28e(2) Article 75,; 

–(f) 

amounts 

the 
Article 11(C)(1) Article 87. 

of 

adjustments  made 

pursuant 

to 

2. 

Those  amounts  The  value  referred  to  in  point (d)  of  paragraph 1 
shall  be  declared  for  the  calendar  quarter  during  which  the  tax 
VAT became chargeable. 

269 

 
 
  
 
 
Those The amounts referred to in point (f) of paragraph 1 shall be 
declared  for  the  calendar  quarter  during  which  the  person 
acquiring the goods is was notified of the adjustment. 

Article 258 

1. 

In the cases set out in the third subparagraph of Article 28b(A)(2), 
case of intra–Community acquisitions of goods, as referred to  in 
Article 43, the taxable person identified for value added tax VAT 
purposes within the territory of the country in the Member State in 
which the tax is due shall mention in a clear way set the following 
information out clearly on the recapitulative statement: 

–(a)  the  number  by  means  of  which  he  is  identified  for  value 
added tax VAT purposes within the territory of the country 
in that Member State and under which he carried out made 
the intra–Community acquisition and the subsequent supply 
of goods,; 

–(b)  the  number  by  means  of  which,  within  the  territory  of  the 
Member  State  of  arrival  of  the  dispatch  or  transport  of  the 
goods, the consignee of the person to whom the subsequent 
supply  was  made  by  the  taxable  person  is  identified  in  the 
Member  State  in  which  dispatch  or  transport  of  the  goods 
ended,; 

Article 22(6)(b), 
fourth subpara-
graph, second 
indent, second 
sentence, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Article 22(6)(b), 
fifth subpara-
graph, 
contained in 
Article 28h 
(inserted by 
92/111/EEC) 

Adapted 

Article 22(6)(b), 
fifth subpara-
graph, first 
indent, 
contained in 
Article 28h 
(inserted by 
92/111/EEC) 

Adapted 

Article 22(6)(b), 
fifth subpara-
graph, second 
indent, 
contained in 
Article 28h 
(inserted by 
92/111/EEC) 

Adapted 

270 

 
 
  
 
 
 
–(c)  and,  for  each  consignee  person  to  whom  the  subsequent 
supply  was  made,  the  total  amount,  less  value  added  tax 
value,  exclusive  of  VAT,  of  the  supplies  made  by  the 
taxable person within the territory of in the Member State of 
arrival  of  the  in  which  dispatch  or  transport  of  the  goods 
ended. 

2. 

These  amount  The  value  referred  to  in  point (c)  of  paragraph 1 
shall  be  declared  for  the  calendar  quarter  during  which  the  tax 
VAT became chargeable. 

Article 259 

By  way  of  derogation  from  (b)  Articles 257  and  258,  Member 
(c) 
States  may  provide  that  additional  information  is  to  be  given  in 
recapitulative statements:. 

–require that recapitulative statements give additional particulars. 

Article 22(6)(b), 
fifth subpara-
graph, third 
indent, first 
sentence, 
contained in 
Article 28h 
(inserted by 
92/111/EEC) 

Adapted 

Article 22(6)(b), 
fifth subpara-
graph, third 
indent, second 
sentence, 
contained in 
Article 28h 
(inserted by 
92/111/EEC) 

Article 22(6)(c), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(6)(c), 
second indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

271 

 
 
  
 
 
Article 260 

7. 
Member  States  shall  take  the  measures  necessary  to  ensure  that 
those persons who, in accordance with Article 21(1) and (4), Articles 187 
to 190 and Article 196, are considered to be regarded as liable to pay the 
tax instead for payment of VAT, in the stead of a taxable person who is not 
established  within  the  territory  of  the  country  in  their  territory,  comply 
with the obligations relating to declaration and payment set out obligation 
to  submit  a  recapitulative  statement  as  provided  for  in  this  Article 
Chapter;. 

Article 22(7), first 
part of sentence, 
contained in 
Article 28h 
(replaced by 
2000/65/EC) 

Adapted 

Article 261 

(e)  Member  States  may  require  that  taxable  persons  who,  in  the  their 
territory  of  the  country  effect,  make  intra–Community  acquisitions  of 
goods  as  defined  in  Article 28a(1)(a)  and (6)  to  or transactions  treated as 
such, as referred to in Articles 22 and 23, submit statements giving details 
of such acquisitions provided, however, that such statements may are not 
be required for in respect of a period of less than one month. 

Article 22(6)(e), 
first subpara-
graph, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 262 

12. 
Acting  unanimously  on  a  proposal  from  the  Commission,  the 
Council  may  authorise  any  Member  State  to  introduce  particular  the 
special  measures  provided  for  in  Articles 263  and  264  to  simplify  the 
statement obligations obligation, laid down in paragraph 6(b) this Chapter, 
to submit a recapitulative statement. Such simplification measures, which 
shall  may  not  jeopardise  the  proper  monitoring  of  intra–Community 
transactions, may take the following forms:. 

Article 22(12), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 263 

(a) 
By  virtue  of  the  authorisation  referred  to  in  Article 262,  Member 
States may authorise permit taxable persons who meet the following three 
conditions  to  file  one–year  to  submit  annual  recapitulative  statements 
indicating  the  numbers  by  which  which  serve  to  identify  for  VAT 
purposes,  in  another  Member  State,  the  persons  to  whom  those  taxable 
persons have supplied goods under in accordance with the conditions laid 
down specified in Article 28c(A) are identified for purposes of value added 
tax in other Member States Article 135, where the taxable persons meet the 
following three conditions: 

Article 22(12)(a), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

272 

 
 
  
 
 
 
 
 
(a) 

(b) 

(c) 

the total annual value, less value added tax exclusive of VAT, of 
their  supplies  of  goods  or  provisions  of  services,  as  defined  in 
Articles 5,  6  and  28a(5),  does  not  exceed  by  more  than 
ECU 35 000 euro,  or  the  equivalent  in  national  currency,  the 
amount  of  the  annual  turnover  which  is  used  as  a  reference  for 
application  of  the  exemption  from  tax  provided  for  in  Article 24 
for small enterprises provided for in Articles 277 to 280,; 

the total annual value, less value added tax exclusive of VAT, of 
supplies  of  goods  effected  carried  out  by  them  under  in 
accordance  with 
in 
Article 28c(A)  Article 135  does  not  exceed  the  equivalent  in 
national  currency  of  ECU 15 000 euro  or  the  equivalent  in 
national currency,; 

laid  down  specified 

the  conditions 

none of the supplies of goods effected carried out by them under 
in  accordance  with  the  conditions  laid  down  specified  in 
Article 135  Article 28c(A)  are  other  than  supplies  is  a  supply  of 
new means of transport;. 

Article 264 

(b) 
By  virtue  of  the  authorisation  referred  to  in  Article 262,  Member 
States which set at over three months the tax period for in respect of which 
taxable  persons  must  submit  the  returns  VAT  return  provided  for  in 
paragraph 4  Article 242  may  authorise  permit  such  persons  to  submit 
recapitulative  statements  for  in  respect  of  the  same  period  where  those 
taxable persons meet the following three conditions: 

(a) 

the  overall  total  annual  value,  less  value  added  tax  exclusive  of 
VAT,  of  the  their  supplies  of  goods  and  the  or  services  they 
supply, as defined in Articles 5, 6 and 28a(5), does not exceed the 
equivalent  in  national  currency  of  ECU 200 000 euro  or  the 
equivalent in national currency,; 

273 

Article 22(12)(a), 
first indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(12)(a), 
second indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(12)(a), 
third indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(12)(b), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(12)(b), 
first indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

 
 
  
 
 
(b) 

(c) 

the total annual value, less value added tax exclusive of VAT, of 
supplies  of  goods  effected  carried  out  by  them  under  in 
in 
accordance  with 
Article 28c(A)  Article 135  does  not  exceed  the  equivalent  in 
national  currency  of  ECU 15 000 euro  or  the  equivalent  in 
national currency,; 

laid  down  specified 

the  conditions 

none of the supplies of goods effected carried out by them under 
in  accordance  with  the  conditions  laid  down  specified  in 
Article 28c(A)  are  other  than  supplies  Article 135  is  a  supply  of 
new means of transport. 

Chapter 7 

Miscellaneous provisions 

Article 265 

9.1. 

(a)  Member  States  may  release  the  following  taxable  persons 
from certain or all obligations: 

–(a)  taxable persons eligible for the exemption from tax provided 
for  in  Article 24  and  for  the  derogation  provided  for  in 
Article 28a(1)(a), 
intra–
Community  acquisitions  of  goods  are  not  subject  to  VAT 
pursuant to Article 4(1),; 

subparagraph  whose 

second 

Article 22(12)(b), 
second indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(12)(b), 
third indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(9)(a), 
first subpara-
graph, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Article 22(9)(a), 
first subpara-
graph, second 
indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

274 

 
 
  
 
 
 
 
(c)(b) taxable  persons  carrying  out  none  of  the  transactions 
referred to in paragraph 4(c) Articles 21, 22, 23, 34, 37, 135 
and 138.; 

(a)(c) taxable  persons  carrying  out  only  supplies  of  goods  or  of 
services  which  are  exempt  pursuant  to  Articles 13  and  15 
Articles 129 to 133, Articles 142 to 145 or Articles 147, 148 
or 149; 

(d) 

taxable persons eligible for covered by the exemption from 
tax  provided  for  in  Article 24  and  for  the  derogation 
provided  for  in  Article 28a(1)(a),  second  subparagraph  for 
small enterprises provided for in Articles 277 to 280,; 

Article 22(9)(a), 
first subpara-
graph, third 
indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Article 22(9)(a), 
first subpara-
graph, first 
indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Article 22(9)(a), 
first subpara-
graph, second 
indent, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

4.(e)  Member States may release taxable persons covered by the 
common  flat–rate  scheme  for  farmers  from  the  obligations 
imposed upon taxable persons by Article 22. 

Article 25(4), first 
subparagraph 
(77/388/EEC) 

Without  prejudice  to  the  provisions  laid  down  in  point (d), 
Member  States  may  not,  however,  release  the  taxable  persons 
referred  to  in  the  third  indent  referred  to  in  point (b)  from  the 
invoicing  obligations  referred  to  laid  down  in  Article 22(3) 
Articles 211 to 222 and Articles 231, 232 and 233. 

Adapted 

Article 22(9)(a), 
second subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

275 

 
 
  
 
 
2. 

When  they  If  Member  States  exercise  this  the  option,  Member 
States under point (e) of paragraph 1, they shall take the measures 
necessary  to  ensure  the  correct  application  of  the  transitional 
arrangements for the taxation of intra–Community transactions as 
laid down in Title XVIa. 

(b)3.  Member  States  may  release  taxable  persons  other  than  those 
referred  to  in  (a)  paragraph 1  from  certain  of  the  accounting 
obligations referred to in 2(a) Article 234. 

Article 25(4), 
second subpara-
graph, 
contained in 
Article 28j(1) 
(inserted by 
91/680/EEC) 

Adapted 

Article 22(9)(b), 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

Adapted 

Article 266 

Member  States  may  impose  other  obligations  which  they  deem 
8. 
necessary  for  the  to  ensure  the  correct  collection  of  the  tax  and  for  the 
prevention  of  evasion,  VAT  and  to  prevent  fraud,  subject  to  the 
requirement  of  equal  treatment  for  as  between  domestic  transactions  and 
transactions  carried  out  between  Member  States  by  taxable  persons  and 
provided  that  such  obligations  do  not,  in  trade  between  Member  States, 
give rise to formalities connected with the crossing of frontiers. 

Article 22(8), first 
subparagraph, 
contained in 
Article 28h 
(inserted by 
91/680/EEC) 

The  option  provided  for  in  under  under  the  first  subparagraph  cannot  be 
used  paragraph  may  not  be  relied  upon  in  order  to  impose  additional 
invoicing  obligations  over  and  above  those  laid  down  in  paragraph 3 
Chapter 3. 

Chapter 8 

Obligations relating to certain importations and exportations 

EN amended 

Article 22(8), 
second subpara-
graph, 
contained in 
Article 28h 
(inserted by 
2001/115/EC) 

Adapted 

276 

 
 
  
 
 
 
 
Article 23 

Obligations in respect of imports 

Section 1 

Importation 

Article 33aArticle 267 

1. 
Articles 268,  269  and  270  shall  apply  to  the  importation  of  goods 
referred  to  in  Article 7(1)(b)  entering  in  free  circulation  which  enter  the 
Community from a third territory which forms forming part of the customs 
territory of the Community but which is considered as a third territory for 
the  purposes  of  applying  this  Directive  shall  be  subject  to  the  following 
provisions:. 

Article 23 
(77/388/EEC) 

Heading of 
Article 23 
(77/388/EEC) 

Article 33a  
(inserted by 
91/680/EEC) 

Article 33a(1) 
(replaced by 
92/111/EEC) 

Adapted 

Article 268 

(a) 
the The formalities relating to the entry of such importation of the 
goods into the Community referred to in Article 267 shall be the same as 
those  laid  down  by  the  Community  customs  provisions  in  force  for  the 
import importation of goods into the customs territory of the Community;. 

Article 33a(1)(a) 
(replaced by 
92/111/EEC) 

Adapted 

Article 269 

(b) 
when  the  place  of  arrival  of  the  Where  dispatch  or  transport  of 
these the goods is referred to in Article 267 ends at a place situated outside 
the Member State where they enter of their entry into the Community, they 
shall  circulate  in  the  Community  under  the  internal  Community  transit 
procedure  laid  down  by  the  Community  customs  provisions  in  force, 
insofar in so far as they have been the subject of a declaration placing them 
under this regime when the goods entered that procedure on their entry into 
the Community;. 

Article 33a(1)(b) 
(replaced by 
92/111/EEC) 

Adapted 

277 

 
 
  
 
 
 
 
 
Article 270 

(c) 
when  at  the  moment  of  their  entry  Where,  on  their  entry  into  the 
Community, the goods referred to in Article 267 are found to be in one of 
the  situations  which  would  qualify  entitle  them,  if  they  were  imported 
within the meaning of Article 7(1)(a), to benefit from the first paragraph of 
Article 31,  to  be  covered  by  one  of  the  arrangements  referred  to  in 
Article 16(1)(B)(a),  (b),  (c)  and  (d)  Article 151,  or  under  by  a  temporary 
importation  arrangement  in  with  full  exemption  from  import  duties,  the 
Member  States  shall  take  the  measures  ensuring  necessary  to  ensure  that 
the  goods  may  remain  in  the  Community  under  the  same  conditions  as 
those laid down for the application of such those arrangements. 

Article 33a(1)(c) 
(replaced by 
92/111/EEC) 

Adapted 

Section 2 

Exportation 

Article 271 

2. 
Goods not referred to in Article 7(1)(a) Articles 272 and 273 shall 
apply to the exportation of goods in free circulation which are dispatched 
or transported from a Member State to a destination in a third territory that 
forms  parts  forming  part  of  the  customs  territory  of  the  Community  but 
which  is  considered  as  a  third  territory  for  the  purposes  of  applying  this 
Directive shall be subject to the following provisions:. 

Article 33a(2) 
(replaced by 
92/111/EEC) 

Adapted 

Article 272 

(a) 
the  The  formalities  relating  to  the  export  exportation  of  those  the 
goods  outside  referred  to  in  Article 271  from  the  territory  of  the 
Community  shall  be  the  same  as  those  laid  down  by  the  Community 
customs  provisions  in  force  in  relation  to  export  for  the  exportation  of 
goods outside from the customs territory of the Community;. 

Article 33a(2)(a) 
(replaced by 
92/111/EEC) 

Adapted 

Article 273 

(b) 
for  In  the  case  of  goods  which  are  temporarily  exported  outside 
from the Community, in order to be reimported,  the  Member States shall 
take  the  measures  necessary  to  ensure  that,  on  reimportation  into  the 
Community,  such  goods  may  benefit  from  be  covered  by  the  same 
provisions  as  would  have  applied  if  they  had  been  temporarily  exported 
outside from the customs territory of the Community. 

Article 33a(2)(b) 
(replaced by 
92/111/EEC) 

Adapted 

278 

 
 
  
 
 
 
 
 
 
 
Title XIV 
(77/388/EEC) 

Heading of 
Title XIV 
(77/388/EEC) 

Article 24 
(77/388/EEC) 

Heading of 
Article 24 
(77/388/EEC) 

Article 24(1) 
(77/388/EEC) 

Adapted 

TITLE XIVTITLE XII 

SPECIAL SCHEMES 

Chapter 1 

Special scheme for small enterprises 

Section 1 

Simplified procedures for charging and collection 

Article 24Article 274 

Special scheme for small undertakings 

Member  States  which  might  encounter  difficulties  in  applying  the 
1. 
normal  tax  scheme  VAT  arrangements  to  small  undertakings  enterprises, 
by reason of their the activities or structure shall have the option, under of 
such enterprises, may, subject to such conditions and within such limits as 
they may set but subject to the consultation provided for in Article 29, of 
applying,  and  after  consulting  the  VAT  Committee,  apply  simplified 
procedures, such as flat–rate schemes, for charging and collecting the tax 
VAT provided that they do not lead to a reduction thereof. 

Section 2 

Exemptions or graduated relief 

Article 275 

The  concepts  of  exemption  exemptions  and  graduated  tax  relief 
3. 
provided for in this Section shall apply to the supply of goods and services 
by small undertakings enterprises. 

Article 24(3), first 
subparagraph 
(77/388/EEC) 

Adapted 

279 

 
 
  
 
 
 
 
 
 
 
 
 
Article 276 

1. 

The  provisions  of  paragraph 2  arrangements  provided  for  in  this 
Section shall not, in any case, apply to the following transactions 
referred to in Article 4(3).: 

(a)  The provisions of paragraph 2 shall not, in any case, apply 
to  the  transactions  carried  out  on  an  occasional  basis,  as 
referred to in Article 4(3) Article 13.; 

Article 24(3), 
second subpara-
graph, second 
sentence 
(77/388/EEC) 

Adapted 

Article 24(3), 
second subpara-
graph, first 
sentence 
(77/388/EEC) 

Adapted 

(b) 

(c) 

In  all  circumstances  supplies  of  new  means  of  transport 
effected under carried out in accordance with the conditions 
laid down specified in Article 28c(A) as well as supplies of 
goods and services effected by a taxable person who is not 
established in the territory of the country shall be excluded 
from 
tax  under  paragraph 2 
from 
Article 135.; 

the  exemption 

Article 24(3), 
third subpara-
graph, 
contained in 
Article 28i 
(replaced by 
92/111/EEC) 

Adapted 

In  all  circumstances  supplies  of  new  means  of  transport 
effected under the conditions laid down in Article 28c(A) as 
well  as  supplies  of  goods  and  or  services  effected  carried 
out  by  a  taxable  person  who  is  not  established  in  the 
territory  of  the  country  shall  be  excluded  from  the 
exemption  from  tax  under  paragraph 2  Member  State  in 
which the VAT is due. 

Article 24(3), 
third subpara-
graph, 
contained in 
Article 28i 
(replaced by 
92/111/EEC) 

2. 

Member States may exclude certain transactions other than those 
referred to in paragraph 1 from the arrangements provided for in 
paragraph 2 this Section. 

Adapted 

Article 24(3), 
second subpara-
graph, first 
sentence 
(77/388/EEC) 

Adapted 

280 

 
 
  
 
 
Article 277 

(a)1.  Member  States  which  have  made  use  of  exercised  the  option 
under Article 14 of the second Council Directive of 11 April 1967 
introducing  exemptions  or 
to 
graduated  tax  relief  may  retain  them,  and  the  arrangements  for 
applying them, if they conform comply with the value added tax 
system VAT rules. 

introduce  67/228/EEC46  of 

Article 24(2)(a), 
first subpara-
graph 
(77/388/EEC) 

Adapted 

2. 

less 

than 

Those  Member  States  which  apply  an  exemption  from  tax  to,  at 
17 May 1977, exempted taxable persons whose annual turnover is 
was 
in  national  currency  of 
5 000 European units of account at the conversion rate of the day 
on which this Directive is adopted on that date, may increase this 
exemption  raise  that  ceiling  up  to  5 000  European  units  of 
account euro. 

the  equivalent 

Article 24(2)(a), 
second subpara-
graph 
(77/388/EEC) 

Adapted 

Member  States  which  apply  applied  graduated  tax  relief  may 
neither  increase  raise  the  ceiling  of  the  for  graduated  tax  reliefs 
relief  nor  render  the  conditions  for  the  granting  of  it  more 
favourable. 

Article 24(2)(a), 
third subpara-
graph 
(77/388/EEC) 

Adapted 

Article 278 

(b)  Member  States  which  have  not  made  use  of  this  exercised  the 
option under Article 14 of Directive 67/228/EEC may grant an exemption 
from  tax  to  exempt  taxable  persons  whose  annual  turnover  is  at  the 
maximum  equal  to  the  equivalent  in  national  currency  of  no  higher  than 
5 000 European units of account at the conversion rate of the day on which 
this Directive is adopted euro or the equivalent in national currency;. 

Article 24(2)(b), 
first sentence 
(77/388/EEC) 

Adapted 

where  appropriate,  they  The  Member  States  referred  to  in  the  first 
paragraph may grant graduated tax relief to taxable persons whose annual 
turnover  exceeds  the  ceiling  fixed  by  the  Member  States  them  for  the  its 
application of exemption;. 

Article 24(2)(b), 
second sentence 
(77/388/EEC) 

Adapted 

46 

English Special Edition, Series–I, Chapter 1967, p. 16. 

281 

 
 
  
 
 
 
 
                                                 
Article 279 

(c)  Member  States  which  apply  an  exemption  from  tax  to,  at  17 May 
1977, exempted taxable persons whose annual turnover is was equal to or 
higher than the equivalent in national currency of the equivalent in national 
currency of 5 000 European units of account at the conversion rate of the 
day on which this Directive is adopted on that date, may increase it raise 
that  ceiling  in  order  to  maintain  its  the  value  of  the  exemption  in  real 
terms. 

Article 24(2)(c) 
(77/388/EEC) 

Adapted 

Article 24aArticle 280 

Article 24a 
(inserted by the 
2003 Act of 
Accession) 

In implementing Article 24(2) to (6), the following Member States which 
acceded  after  1 January  1978  may  grant  an  exemption  from  value  added 
tax to exempt taxable persons whose annual turnover is less no higher than 
the  equivalent  in  national  currency  of  the  following  amounts  at  the 
conversion rate on the day of their accession: 

Article 24a, first 
paragraph 
(inserted by the 
2003 Act of 
Accession) 

Adapted 

(a)(1)  For  the  implementation  of  Article 24(2)  to  (6),  the  Hellenic 
Republic  may  grant  a  tax  exemption  to  taxable  persons  whose 
turnover  is  less  than  the  equivalent  in  national  currency  of 
10,000 european Greece: 10 000 European units of account at the 
conversion rate of the day of its accession.; 

Annex VIII, 
Part II(2)(a) 
(Act of Accession, 
EL) 

(a) 

For the implementation of Article 24(2) to (6): 

Annex XXXII, 
Part IV(3)(a) 
(Act of Accession, 
ES and PT) 

Annex XXXII, 
Part IV(3)(a), first 
indent 
(Act of Accession, 
ES and PT) 

the Kingdom of Spain may grant tax exemption to taxable persons 
whose annual turnover does not exceed the equivalent in national 
currency  of:  ECU 10 000  at  the  conversion  rate  of  the  day  of  its 
accession; 

(2) 

(3) 

the  Portuguese  Republic  may  grant  tax  exemption  to  taxable 
persons whose annual turnover does not exceed the equivalent in 
national  currency,  respectively,  of  ECU 15 000  during  the  first 
three  years  following  the  coming  into  force  for  Portugal  of  the 
common  system  of  value  added  tax,  and  of:  ECU 10 000 
thereafter, at the conversion rate of the day of its accession.; 

Annex XXXII, 
Part IV(3)(a), 
second indent, 
first sentence 
(Act of Accession, 
ES and PT) 

282 

 
 
  
 
 
(c)(4) 

the  Republic  of  Austria  may  apply  an  exemption  from  value 
added  tax  to  taxable  persons  whose  annual  turnover  is  less  than 
the equivalent in national currency of: ECU 35 000.; 

Annex XV, 
Part IX(2)(c), first 
subparagraph 
(Act of Accession, 
AT, FI and SE) 

(j)(5) 

(x)(6) 

In  implementation  of  Article 24(2)  to  (6)  and  pending  rge 
adoption  of  Community  provisions  in  this  field,  the  Republic  of 
Finland  may  apply  an  exemption  from  value  added  turnover  is 
less than the equivalent in national currency of: ECU 10 000; 

Annex XV, 
Part IX(2)(j) 
(Act of Accession, 
AT, FI and SE) 

In  implementation  of  Article 24(2)  to  (6),  and  pending  the 
adoption  of  Community  provisions  in  this  field,  the  Kingdom  of 
Sweden  may  apply  the  following  simplified  procedure  for  small 
and medium–sized enterprises, provided that the provisions are in 
conformity  with 
the  European 
Communities,  and  in  particular  Articles 95  and  96  thereof: 
ECU 10 000; 

the  Treaty  establishing 

Annex XV, 
Part IX(2)(x) 
(Act of Accession, 
AT, FI and SE) 

application  of  exemption  from  value  added  tax  to  taxable 
persons whose annual turnover is less than the equivalent in 
national currency of ECU 10 000. 

(7) 

in the Czech Republic: EUR 35 000 euro; 

(8) 

in Estonia: EUR 16 000 euro; 

(9) 

in Cyprus: EUR 15 600 euro; 

283 

Annex XV, 
Part IX(2)(x), 
second indent 
(Act of Accession, 
AT, FI and SE) 

Article 24a, first 
paragraph, first 
indent  
(inserted by the 
2003 Act of 
Accession) 

Article 24a, first 
paragraph, second 
indent  
(inserted by the 
2003 Act of 
Accession) 

Article 24a, first 
paragraph, third 
indent  
(inserted by the 
2003 Act of 
Accession) 

 
 
  
 
 
(10) 

in Latvia: EUR 17 200 euro; 

(11) 

in Lithuania: EUR 29 000 euro; 

(12) 

in Hungary: EUR 35 000 euro; 

Article 24a, first 
paragraph, fourth 
indent  
(inserted by the 
2003 Act of 
Accession) 

Article 24a, first 
paragraph, fifth 
indent  
(inserted by the 
2003 Act of 
Accession) 

Article 24a, first 
paragraph, sixth 
indent 
(inserted by the 
2003 Act of 
Accession) 

(13) 

in Malta: EUR 37 000 when euro if the economic activity consists 
principally in the supply of goods,  EUR 24 300 when euro if the 
economic  activity  consists  principally  in  the  supply  of  services 
with  a  low  value  added  (high  inputs),  and  EUR 14 600 euro  in 
other cases, namely service providers supplies of services with a 
high value added (low inputs); 

Article 24a, first 
paragraph, 
seventh indent  
(inserted by the 
2003 Act of 
Accession) 

Adapted 

Article 24a, first 
paragraph, eighth 
indent  
(inserted by the 
2003 Act of 
Accession) 

Article 24a, first 
paragraph, ninth 
indent 
(inserted by the 
2003 Act of 
Accession) 

(14) 

in Poland: EUR 10 000 euro; 

(15) 

in Slovenia: EUR 25 000 euro; 

284 

 
 
  
 
Article 24a, first 
paragraph, tenth 
indent 
(inserted by the 
2003 Act of 
Accession) 

Article 24(4), first 
subparagraph 
(77/388/EEC) 

Adapted 

Article 24(4), first 
subparagraph 
(77/388/EEC) 

Adapted 

Article 24(4), first 
subparagraph 
(77/388/EEC) 

Adapted 

(16) 

in Slovakia: EUR 35 000 euro. 

Article 281 

4. 
The  turnover  which  shall  serve  serving  as  a  reference  for  the 
purposes of applying the provisions of paragraph 2 arrangements provided 
for in this Section shall consist of the amount following amounts, exclusive 
of value added tax, of goods and services supplied as defined in Articles 5 
and  6,  to  the  extent  that  they  are  taxed,  including  transactions  exempted 
with  refund  of  tax  previously  paid  in  accordance  with  Article 28(2),  and 
the amount of the transactions exempted pursuant to Article 15, the amount 
of  real  property  transactions,  the  financial  transactions  referred  to  in 
Article 13B(d),  and  insurance  services,  unless  these  transactions  are 
ancillary transactions VAT.: 

4.(1) 

4.(2) 

The turnover which shall serve as a reference for the purposes of 
applying  the  provisions  of  paragraph 2  shall  consist  of  the 
amount, exclusive of value added tax, value of supplies of goods 
and services supplied as defined in Articles 5 and 6, to the extent 
that,  in  so  far  as  they  are  taxed  subject  to  tax,  including 
transactions  exempted  which  are  exempt,  with  refund  of  tax 
previously  deductibility  of  the  VAT  paid  in  accordance  with 
Article 28(2),  and  the  amount  of  the  transactions  exempted 
pursuant  to  Article 15,  the  amount  of  real  property  transactions, 
the  financial  transactions  referred  to  in  Article 13B(d),  and 
insurance  services,  unless 
transactions  are  ancillary 
these 
transactions  at  the  preceding  stage,  pursuant  to  Articles 106  or 
107, Article 121(1), Articles 122 or 124, or Article 125(1).; 

The turnover which shall serve as a reference for the purposes of 
applying  the  provisions  of  paragraph 2  shall  consist  of  the 
amount,  exclusive  of  value  added  tax,  of  goods  and  services 
supplied as defined in Articles 5 and 6, to the extent that they are 
taxed,  including  transactions  exempted  with  refund  of  tax 
previously paid in accordance with Article 28(2), and the amount 
value of the transactions exempted which are exempt pursuant to 
Article 15, the amount of real property transactions, the financial 
transactions referred to in Article 13B(d), and insurance services, 
unless these transactions are ancillary transactions Articles 142 to 
145 or Articles 147, 148 or 149.; 

285 

 
 
  
 
 
4.(3) 

The turnover which shall serve as a reference for the purposes of 
applying  the  provisions  of  paragraph 2  shall  consist  of  the 
amount,  exclusive  of  value  added  tax,  of  goods  and  services 
supplied as defined in Articles 5 and 6, to the extent that they are 
taxed,  including  transactions  exempted  with  refund  of  tax 
previously paid in accordance with Article 28(2), and the amount 
of  the  transactions  exempted  pursuant  to  Article 15,  the  amount 
value  of 
financial 
transactions  as  referred  to  in  Article 13B(d)  points (b)  to  (g)  of 
those 
Article 132(1),  and 
transactions are ancillary transactions. 

insurance  services,  unless 

real  property  estate 

transactions, 

these 

the 

However,  disposals  of  the  tangible  or  intangible  capital  assets  of  an 
undertaking enterprise shall not be taken into account for the purposes of 
calculating turnover. 

Article 24(4), first 
subparagraph 
(77/388/EEC) 

Adapted 

Article 24(4), 
second subpara-
graph 
(77/388/EEC) 

EN amended 

Article 282 

5. 
Taxable  persons  exempt  from  tax  VAT  shall  not  be  entitled  to 
deduct  tax  VAT  in  accordance  with  the  provisions  of  Article 17,  nor  to 
Articles 162 to 171, and may not show the tax VAT on their invoices. 

Article 24(5) 
(amended by 
2001/115/EC) 

Adapted 

Article 283 

6. 
Taxable persons eligible for who are entitled to exemption from tax 
VAT  may  opt  either  for  the  normal  value  added  tax  scheme  VAT 
arrangements  or  for  the  simplified  procedures  referred  to  provided  for  in 
paragraph 1. In this case Article 261. If they choose the latter option, they 
shall  be  entitled  to  any  graduated  tax  relief  which  may  be  laid  down  by 
provided for under national legislation. 

Article 24(6) 
(77/388/EEC) 

Adapted 

Article 284 

7. 
Subject  to  the  application  of  paragraph 1  Article 274,  taxable 
persons  enjoying  graduated  relief  shall  be  treated  regarded  as  taxable 
persons subject to the normal value added tax scheme VAT arrangements. 

Article 24(7) 
(77/388/EEC) 

Adapted 

286 

 
 
  
 
 
 
 
Article 285 

2. 
Until  The  arrangements  provided  for  in  this  Section  shall  apply 
until  a date to be fixed by the Council acting unanimously  on a proposal 
from  the  Commission,  but  in  accordance  with  Article 93  of  the  Treaty, 
which  shall  may  not  be  later  than  that  on  which  the  charging  of  tax  on 
imports and the remission of tax on exports in trade between the Member 
States are abolished the definitive arrangements referred to in Article 395 
enter into force. 

Article 24(2) 
(77/388/EEC) 

Adapted 

Section 3 

Reporting and review 

Article 286 

At four–yearly intervals, and for the first time on 1 January  1982, 
8. 
and after consultation of the Member States, the Commission shall report 
present  to  the  Council,  on  the  basis  of  information  obtained  from  the 
Member States, a report on the application of the provisions of this Article. 
It  shall  as  far  as  may  be  necessary,  Chapter,  together,  where  appropriate 
and taking into account the  need to ensure the long–term  convergence of 
national  regulations,  attach  to  this  report  with  proposals  for  on  the 
following subjects: 

Article 24(8) 
(77/388/EEC) 

Adapted 

(a)(1) 

improvements  to  be  made  to  the  special  scheme  for  small 
undertakings enterprises; 

Article 24(8)(a) 
(77/388/EEC) 

EN amended 

(b)(2) 

the  adaptation  of  national  systems  as  regards  exemptions  from 
VAT and graduated value added tax VAT relief; 

Article 24(8)(b) 
(77/388/EEC) 

(c)(3) 

the  adaptation  of  the  limit  of  5 000 European  units  of  account 
mentioned in paragraph 2 ceilings provided for in Section 2. 

Article 24(8)(c) 
(77/388/EEC) 

Adapted 

287 

 
 
  
 
 
 
 
 
Article 287 

9. 
The  Council  will  shall  decide  at  the  appropriate  time  whether  the 
realisation  of  the  objective  referred  to  in  Article 4  of  the  first  Council 
Directive of 11 April 1967 requires the introduction of, in accordance with 
Article 93 of the Treaty, whether a special scheme for small undertakings 
enterprises  is  necessary  under  the  definitive  arrangements  and  will,  if 
appropriate,  decide  on  shall  lay  down  the  common  limits  and  common 
implementing  conditions  of  this  for  the  implementation  of  that  scheme. 
Until  the  introduction  of  such  a  scheme,  Member  States  may  retain  their 
own  special  schemes  which  they  will  apply  in  accordance  with  the 
provisions of this Article and of subsequent acts of the Council. 

Article 24(9) 
(77/388/EEC) 

Adapted 

Chapter 2 

Common flat–rate scheme for farmers 

Article 25Article 288 

Common flat–rate scheme for farmer 

Article 25 
(77/388/EEC) 

Heading of 
Article 25 
(77/388/EEC) 

2.1. 

For the purposes of this Article Chapter, the following definitions 
shall apply: 

Article 25(2) 
(77/388/EEC) 

–(1)  ‘farmer’:  a  means  any  taxable  person  who  carries  on  his 
whose  economic  activity  is  carried  out  in  one  of  the 
undertakings  defined  below  an  agricultural,  forestry  or 
fisheries undertaking,; 

–(2)  ‘agricultural, 

forestry 

fisheries 

undertakings’: 
or 
undertaking’  means  an  undertaking  considered  to  be 
regarded  as  such  by  each  Member  State  within  the 
framework  of  the  production  activities  listed  in  Annex A 
Annex VI,; 

Article 25(2), 
first indent 
(77/388/EEC) 

Adapted 

Article 25(2), 
second indent 
(77/388/EEC) 

Adapted 

–(3)  ‘flat–rate farmer’: a means any farmer subject to covered by 
the flat–rate scheme provided for in paragraphs 3 et seq. this 
Chapter,; 

Article 25(2), 
third indent 
(77/388/EEC) 

Adapted 

288 

 
 
  
 
 
 
 
–(4)  ‘agricultural  products’:  means  goods  produced  by  an 
agricultural,  forestry  or  fisheries  undertaking  in  each 
Member State as a result of the activities listed in Annex A 
Annex VI,; 

Article 25(2), 
fourth indent 
(77/388/EEC) 

–(5)  ‘agricultural  service’:  means  any  service  as  set  out,  and  in 
particular those listed in Annex B Annex VII, supplied by a 
farmer  using  his  labour  force  and/or  by  means  of  or  the 
equipment  normally  available  on  employed 
the 
agricultural,  forestry  or  fisheries  undertaking  operated  by 
him and normally playing a part in agricultural production,; 

in 

Article 25(2), fifth 
indent 
(77/388/EEC) 

Adapted 

–(6)  ‘value  added  tax  charge  on  inputs’:  ‘input  VAT  charged’ 
means  the  amount  of  the  total  value  added  tax  VAT 
attaching  to  the  goods  and  services  purchased  by  all 
agricultural,  forestry  and  fisheries  undertakings  of  each 
Member  State  subject  to  the  flat–rate  scheme  where  such 
tax would be deductible under Article 17 in accordance with 
Articles 162 to 171 by a farmer subject to the normal value 
added tax scheme VAT arrangements,; 

Article 25(2), sixth 
indent 
(77/388/EEC) 

Adapted 

–(7)  ‘flat–rate 

compensation 

percentages’:  means 

the 
percentages  fixed  by  Member  States  in  accordance  with 
paragraph 3 Articles 290, 291 and 292 and applied by them 
in the cases specified in paragraph 5 Article 293 in order to 
enable  flat–rate  farmers  to  offset  at  a  fixed  rate  the  value 
added tax charge on inputs input VAT charged,; 

Article 25(2), 
seventh indent 
(77/388/EEC) 

Adapted 

–(8)  ‘flat–rate  compensation’:  means  the  amount  arrived  at  by 
applying the flat–rate compensation percentage provided for 
in paragraph 3 to the turnover of the flat–rate farmer in the 
cases referred to specified in paragraph 5 Article 293. 

Article 25(2), 
eighth indent 
(77/388/EEC) 

V.2.  Where a farmer processes, using means normally employed in an 
agricultural,  forestry  or  fisheries  undertaking,  products  deriving 
essentially  from  his  agricultural  production,  such  processing 
activities  shall  also  be  regarded  be  treated  as  agricultural 
production activities, as listed in Annex VI. 

Annex A(V) 
(77/388/EEC) 

Adapted 

289 

 
 
  
 
Article 289 

1. 

9.2. 

Where  the  application  to  farmers  of  the  normal  value  added  tax 
scheme  VAT  arrangements,  or  the  simplified  special  scheme 
provided for in Article 24, would Chapter 1, is likely to give rise 
to  difficulties,  Member  States  may  apply 
in 
accordance with this Chapter, a flat–rate scheme tending designed 
to offset the value added tax VAT charged on purchases of goods 
and services made by the flat–rate farmers pursuant to this Article. 

to  farmers, 

Article 25(1) 
(77/388/EEC) 

Adapted 

Each  Member  State  may  exclude  from  the  flat–rate  scheme 
certain  categories  of  farmers  and  farmer,  as  well  as  farmers  for 
whom the application of the normal value added tax scheme VAT 
arrangements,  or  of  the  simplified  scheme  procedures  provided 
for in Article 24(1), would Article 274, is not likely to give rise to 
administrative difficulties. 

Article 25(9), first 
subparagraph 
(77/388/EEC) 

Adapted 

10.3. 

Every flat–rate farmer may opt, subject to the rules and conditions 
to  be  laid  down  by  each  Member  State,  for  application  of  the 
normal value added tax scheme VAT arrangements or, as the case 
may  be,  the  simplified  scheme  procedures  provided  for  in 
Article 24(1) Article 274. 

Article 25(10) 
(77/388/EEC) 

Adapted 

Article 290 

Member  States  shall,  where  necessary, 

flat–rate 
3. 
compensation  percentages,  where  necessary,  and  shall  notify 
the 
Commission before applying them. Member States. They may fix varying 
percentages for forestry, for the different sub–divisions of agriculture and 
for fisheries. 

the 

fix 

Article 25(3), first 
subparagraph, 
first sentence, and 
second subpara-
graph 
(77/388/EEC) 

Adapted 

Member  States  shall  fix  the  flat–rate  compensation  percentages, 
3. 
where  necessary,  and  shall  notify  the  Commission  of  the  flat–rate 
compensation  percentages  fixed  in  accordance  with  the  first  paragraph 
before applying them. 

Article 25(3), first 
subparagraph, 
first sentence 
(77/388/EEC) 

Adapted 

290 

 
 
  
 
 
 
Article 291 

Such The flat–rate compensation percentages shall be based on calculated 
on  the  basis  of  macro–economic  statistics  for  flat–rate  farmers  alone  for 
the preceding three years.  

The  percentages  may  be  rounded  up  or  down  to  the  nearest  half–point. 
Member  States  shall  have  the  option  of  reducing  may  also  reduce  such 
percentages to a nil rate. The percentage may be rounded up or down to the 
nearest half point. 

Article 292 

They  The  flat–rate  compensation  percentages  may  not  be  used  to  obtain 
have  the  effect  of  obtaining  for  flat–rate  farmers  refunds  greater  than  the 
value added tax charges on inputs input VAT charged. 

Article 25(3), first 
subparagraph, 
second sentence 
(77/388/EEC) 

Adapted 

Article 25(3), first 
subparagraph, 
fourth and fifth 
sentences 
(77/388/EEC) 

Adapted 

Article 25(3), first 
subparagraph, 
third sentence 
(77/388/EEC) 

Adapted 

Article 293 

5. 

The  flat–rate  percentages  provided  for  in  paragraph 3  shall  be 
applied to the price, exclusive of tax, of the agricultural products 
and  agricultural  services  supplied  by  the  flat–rate  farmers  to 
taxable  persons  other  than  a  flat–rate  farmer.  This  compensation 
shall exclude all other forms of deduction. 

Article 25(5) 
(77/388/EEC) 

Obsolete 

The flat–rate compensation percentages provided for in paragraph 3 
5. 
shall be applied to the prices, exclusive of tax VAT, of the following goods 
and services: 

Article 25(5), first 
subparagraph, 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

291 

 
 
  
 
 
 
 
(a)(1) 

agricultural  products  supplied  by  flat–rate  farmers  to  taxable 
persons other than those eligible within covered, in the territory of 
the  country  the  for  Member  State  concerned,  by  this  flat–rate 
scheme provided for in this Article; 

(b)(2) 

the  conditions 

laid  down  specified 

agricultural  products  supplied  by  flat–rate  farmers,  under  in 
accordance  with 
in 
Article 28c(A)  Article 135,  to  non–taxable  legal  persons  not 
eligible, whose intra–Community acquisitions are subject to VAT, 
pursuant to Article 3(1)(b), in the Member State of arrival of the 
in  which  dispatch  or  transport  of  the  those  agricultural  products 
thus supplied, for the derogation provided for in Article 28a(1)(a), 
second subparagraph ends; 

(c)(3) 

agricultural  services  supplied  by  flat–rate  farmers  to  taxable 
persons other than those eligible within the territory of the country 
for the covered, in the Member State concerned, by this flat–rate 
scheme provided for in this Article. 

Article 25(5), first 
subparagraph, 
point (a), 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 25(5), first 
subparagraph, 
point (b), 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 25(5), first 
subparagraph, 
point (c), 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 294 

6. 

Member States may provide for the flat–rate compensation to be 
paid: 

Article 25(6) 
(77/388/EEC) 

(a) 

either by the taxable person to whom the goods or services 
are  supplied.  In  this  case,  the  taxable  person  to  whom  the 
goods or services are supplied shall be authorised, following 
the  procedure  laid  down  by  the  Member  States,  to  deduct 
from the value added tax for which he is liable, the amount 
of  the  flat–rate  compensation  has  paid  to  the  flat–rate 
farmers; 

Obsolete 

Article 25(6)(a) 
(77/388/EEC) 

Obsolete 

292 

 
 
  
 
 
(b)  or by the public authorities. 

Article 25(6)(b) 
(77/388/EEC) 

Obsolete 

6.1. 

In the case of the supplies supply of agricultural products and of 
or  agricultural  services  referred  to  specified  in  paragraph 5 
Article 293,  Member  States  shall  provide  for  that  the  flat–rate 
compensation is to be paid either by the customer or by the public 
authorities:. 

Article 25(6), 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

(a) 

by the purchaser or customer.  

(b)  by the public authorities. 

Adapted 

Article 25(6)(a), 
first subpara-
graph, first 
sentence, 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Article 25(6)(b), 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

8.2. 

As  regards  all  supplies  In  respect  of  any  supply  of  agricultural 
products and or agricultural services other than those covered by 
paragraph 5 specified in Article 293, the flat–rate compensation is 
shall be deemed to be paid by the purchaser or customer. 

Article 25(8) 
(77/388/EEC) 

Adapted 

Article 295 

to  flat–rate 
This  compensation  If  a  flat–rate  farmer 
compensation, he shall exclude any other form of deduction not be entitled 
to  deduction  of  VAT  in  respect  of  activities  covered  by  this  flat–rate 
scheme. 

is  entitled 

Article 25(5), 
second subpara-
graph, 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

293 

 
 
  
 
 
Article 296 

1. 

In  that  event,  the  Where  the  taxable  purchaser  or  customer  pays 
flat–rate  compensation  pursuant  to  Article 294(1),  he  shall  be 
authorised,  as  provided  for  entitled,  in  accordance  with  the 
conditions  laid  down  in  Article 17  Articles 162  to  171  and  in 
accordance with the procedures laid down by the Member States, 
to deduct the compensation amount from the tax VAT for which 
he is liable within in the territory of the country the amount of the 
flat–rate  compensation  he  has  paid  to  flat–rate  farmers  Member 
State concerned. 

2. 

Member  States  shall  refund  to  the  purchaser  or  customer  the 
amount  of  the  flat–rate  compensation  he  has  paid  to  flat–rate 
farmers in respect of any of the following transactions: 

Article 25(6)(a), 
first subpara-
graph, second 
sentence, 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 25(6)(a), 
second subpara-
graph,  
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

–(a)  supplies  the  supply  of  agricultural  products effected  under, 
carried  out  in  accordance  with  the  conditions  laid  down 
specified  in  Article 28c(A)  Article 135,  to  taxable  persons, 
or  to  non–taxable  legal  persons,  acting  as  such  in  another 
Member  State  within  which  they  are  not  eligible  for  the 
derogation  provided  for  in  the  second  subparagraph  of 
Article 28a(1)(a)  their  intra–Community  acquisitions  of 
goods are subject to VAT pursuant to Article 3(1)(b),; 

Article 25(6)(a), 
second subpara-
graph, first 
indent, 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

294 

 
 
  
 
 
–(b)  supplies  the  supply  of  agricultural  products effected  under, 
carried  out  in  accordance  with  the  conditions  laid  down 
specified in Article 15 and in Article 16(1)(B), (D) and (E) 
Articles 142  to  145,  Articles 147,  148,  149  and  151, 
Article 152(1)(b) and Articles 153, 155 and 156, to a taxable 
purchasers  customer  established  outside  the  Community, 
provided  that  in  so  far  as  the  products  are  used  by  those 
purchasers that customer for the purposes of the transactions 
referred to in Article 17(3)(a) and (b) Article 164(a) and (b) 
or for the purposes of supplies of services which are deemed 
to  be  supplied  within  the  territory  of  take  place  in  the 
country Member State in which the customer is established 
and on in respect of which tax VAT is payable solely by the 
customers  under  Article 21(1)(b)  customer  pursuant  to 
Article 189,; 

–(c)  supplies  the  supply  of  agricultural  services  to  a  taxable 
customers  customer  established  within  the  Community  but 
in  other  another  Member  States  State  or  to  a  taxable 
customers  customer  established  outside  the  Community, 
provided  that  in  so  far  as  the  services  are  used  by  those 
customers the customer for the purposes of the transactions 
referred to in Article 17(3)(a) and (b) and Article 164(a) and 
(b)  or  for  the  purposes  of  supplies  of  services  which  are 
deemed to be supplied take place within the territory of the 
country Member State in which the customer is established 
and on in respect of which tax VAT is payable solely by the 
customers  under  Article 21(1)(b)  customer  pursuant  to 
Article 189. 

3. 

Member States shall determine the method by which the refunds 
provided for in paragraph 2 are to be made; in. In particular, they 
of 
apply  Article 17(4); 
may 
Directives 79/1072/EEC and 86/560/EEC. 

provisions 

the 

or 

Article 25(6)(a), 
second subpara-
graph, second 
indent, 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 25(6)(a), 
second subpara-
graph, third 
indent, 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 25(6)(a), 
third subpara-
graph, 
contained in 
Article 28j(2) 
(inserted by 
91/680/EEC) 

Adapted 

Article 297 

Member  States  shall  make  take  all  measures  necessary  provisions 
the  flat–rate 
the  payment  verify  payments  of 

7. 
to  check  properly 
compensation to the flat–rate farmers. 

Article 25(7) 
(77/388/EEC) 

Adapted 

295 

 
 
  
 
 
Article 298 

Whenever  they  exercise  the  option  provided  for  in  this  Article,  Member 
States apply this flat–rate scheme, they shall take all measures necessary to 
ensure  that  the  same  method  of  taxation  is  applied  to  supplies  supply  of 
agricultural products effected under between Member States, carried out in 
accordance  with  the  conditions  laid  down  specified  in  Article 28b(B)(1), 
Article 34, is always taxed in the same way, whether the supply is effected 
by a flat–rate farmer or by a another taxable person other than a flat–rate 
farmer. 

Article 25(9), 
second subpara-
graph, 
contained in 
Article 28j(3) 
(inserted by 
91/680/EEC) 

Adapted 

11. 

12. 

1. 

The Commission shall, before the end of the fifth year following 
the entry into force of this Directive, present to the Council new 
proposals  concerning  the  application  of  the  value  added  tax  to 
transactions in respect of agricultural products and services. 

Article 25(11) 
(77/388/EEC) 

Obsolete 

When  they  take  up  the  option  provided  for  in  this  Article  the 
Member  States  shall  fix  the  uniform  basis  of  assessment  of  the 
value  added  tax  in  order  to  apply  the  scheme  of  own  resources 
using the common method of calculation in Annex C. 

Article 25(12) 
(77/388/EEC) 

Obsolete 

Chapter 3 

Special scheme for travel agents 

Article 26Article 299 

Special scheme for travel agents 

Member  States  shall  apply  value  added  tax  to  the  operations  of 
travel  agents  a  special  VAT  scheme,  in  accordance  with  the 
provisions  of  this  Article,  where  the  travel  agents  Chapter,  to 
transactions carried out by travel agents who deal with customers 
in their own name and use the supplies and of goods or services 
of, carried out by other taxable persons, in the provision of travel 
facilities. 

Article 26 
(77/388/EEC) 

Heading of 
Article 26 
(77/388/EEC) 

Article 26(1), first 
sentence 
(77/388/EEC) 

Adapted 

This  Article  special  scheme  shall  not  apply  to  travel  agents  who 
are acting only act solely as intermediaries and accounting for tax 
in  accordance  with  Article 11A(3)(c)  to  whom  point (c)  of  the 
first paragraph of Article 78 applies. 

Article 26(1), 
second sentence 
(77/388/EEC) 

Adapted 

296 

 
 
  
 
 
 
 
 
2. 

In  this  Article  travel  agents  include  For  the  purposes  of  this 
Chapter, tour operators shall also be regarded as travel agents. 

Article 26(1), 
third sentence 
(77/388/EEC) 

Adapted 

Article 300 

All transactions performed Transactions made, in accordance with 
2. 
the  conditions  laid  down  in  Article 299,  by  the  travel  agent  in  respect  of 
the  travel  facilities  for  a  journey  shall  be  treated  regarded  as  a  single 
service supplied by the travel agent to the traveller. 

Article 26(2), first 
sentence 
(77/388/EEC) 

Adapted 

It  The  single  service  shall  be  taxable  in  the  Member  State  in  which  the 
travel agent has established his business or has a fixed establishment from 
which the travel agent has provided the carried out the supply of services. 

Article 26(2), 
second sentence 
(77/388/EEC) 

Adapted 

Article 301 

The  taxable  amount  and  the  price  exclusive  of  tax  VAT,  within  the 
meaning of Article 22(3)(b) point (8) of Article 217, in respect of this the 
single  service  provided  by  the  travel  agent  shall  be  the  travel  agent’s 
margin, that is to say, the difference between the total amount to be paid by 
the traveller, exclusive of value added tax, VAT, to be paid by the traveller 
and the actual cost to the travel agent of supplies and of goods or services 
provided  carried  out  by  other  taxable  persons,  where  these  those 
transactions are for the direct benefit of the traveller. 

Article 26(2), 
third sentence 
(77/388/EEC) 

Adapted 

Article 302 

3. 
If transactions entrusted by the travel agent to other taxable persons 
are performed made by such persons outside the Community, the supply of 
services carried out by the travel agent’s service agent shall be treated as 
an exempted intermediary activity under Article 15(14) exempted pursuant 
to Article 149. 

Article 26(3), first 
sentence 
(77/388/EEC) 

Adapted 

Where  these  If  the  transactions  are  performed  made  both  inside  and 
outside the Community, only that part of the travel agent’s service relating 
to transactions outside the Community may be exempted. 

Article 26(3), 
second sentence 
(77/388/EEC) 

EN amended 

297 

 
 
  
 
 
 
 
Article 303 

4. 
Tax  VAT  charged  to  the  travel  agent  by  other  taxable  persons  on 
the in respect of transactions described which are referred to in paragraph 2 
Articles 300 and 301 and which are for the direct benefit of the traveller, 
shall not be eligible for deduction deductible or refund refundable  in any 
Member State. 

Article 26(4) 
(77/388/EEC) 

Adapted 

Chapter 4 

Special arrangements for second–hand goods, works of art, collectors’ 
items and antiques 

Section 1 

Definitions 

Article 26aArticle 304 

Special arrangements applicable to second–hand goods, works of art, 
collectors items and antiques 

A. 

Definitions 

1. 

For the purposes of this Article Chapter, and without prejudice to 
other  Community  provisions,  the  following  definitions  shall 
apply: 

Article 26a 
(inserted by 
94/5/EC) 

Heading of 
Article 26a 
(inserted by 
94/5/EC) 

Heading of 
Article 26a(A) 
(inserted by 
94/5/EC) 

Article 26a(A), 
introductory 
sentence 
(inserted by 
94/5/EC) 

(d)(a) ‘second–hand  goods’  shall  mean  means  tangible  movable 
property that is suitable for further use as it is or after repair, 
other  than  works  of  art,  collectors’  items  or  antiques  and 
other than precious metals or precious stones as defined by 
the Member States.; 

Article 26a(A)(d) 
(inserted by 
94/5/EC) 

298 

 
 
  
 
 
 
 
 
 
(a)(b) ‘works of art’ shall mean means the objects referred to listed 

in (a) of Annex I Annex VIII, Part A.; 

(b)(c) ‘collectors’ items’ shall mean means the objects referred to 

listed in (b) of Annex I Annex VIII, Part B; 

(c)(d) ‘antiques’ shall mean means the objects referred to listed in 

(c) of Annex I Annex VIII, Part C;. 

‘taxable dealer’ shall mean a means any taxable person who, 
in  the  course  of  his  economic  activity  and  with  a  view  to 
resale, purchases, or acquires applies for the purposes of his 
undertaking  business,  or  imports  with  a  view  to  resale, 
second–hand goods and/or, works of art, collectors’ items or 
antiques, whether that taxable person is acting for himself or 
on  behalf  of  another  person  pursuant  to  a  contract  under 
which commission is payable on purchase or sale; 

Article 26a(A)(a), 
first subpara-
graph 
(inserted by 
94/5/EC) 

Article 26a(A)(b) 
(inserted by 
94/5/EC) 

Article 26a(A)(c) 
(inserted by 
94/5/EC) 

Article 26a(A)(e) 
(inserted by 
94/5/EC) 

Adapted 

organizer ‘organiser of a sale by public auction shall mean’ 
means  any  taxable  person  who,  in  the  course  of  his 
economic  activity,  offers  goods  for  sale  by  public  auction 
with a view to handing them over to the highest bidder; 

Article 26a(A)(f)  
(inserted by 
94/5/EC) 

‘principal  of  an  organizer  organiser  of  a  sale  by  public 
auction shall mean’ means any person who transmits goods 
to  an organizer organiser of a sale by  public auction  under 
pursuant  to  a  contract  under  which  commission  is  payable 
on a sale subject to the following provisions:. 

Article 26a(A)(g) 
(inserted by 
94/5/EC) 

Adapted 

(e) 

(f) 

(g) 

2. 

However,  Member  States  shall  have  the  option  of  need  not 
considering regard as ‘works of art’ the items mentioned objects 
listed in the final three indents in (a) in Annex I points (5), (6) or 
(7) of Annex VIII, Part A;. 

Article 26a(A)(a), 
second subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

299 

 
 
  
 
–3. 

The  contract  under  which  commission  is  payable  on  a  sale, 
referred  to  in  point (g)  of  paragraph 1,  must  provide  that  the 
organizer organiser of the sale by is to put up the goods for public 
auction offers the goods for sale in his own name but on behalf of 
his  principal  and  that  he  is  to  hand  over  the  goods,  in  his  own 
name  but  on  behalf  of  his  principal,  to  the  highest  bidder  at  the 
public auction,. 

Article 26a(A)(g), 
first indent 
(inserted by 
94/5/EC) 

Adapted 

– 

the organizer of the sale by public auction hands over the goods, 
in  his  own  name  but  on  behalf  of  his  principal,  to  the  highest 
bidder at the public auction. 

Article 26a(A)(g), 
second indent 
(inserted by 
94/5/EC) 

Section 2 

Special arrangements for taxable dealers 

B. 

Special arrangements for taxable dealers 

Heading of 
Article 26a(B) 
(inserted by 
94/5/EC) 

Subsection 1 

Margin scheme 

Article 305 

1. 

(a)2. 

In respect of supplies the supply of second–hand goods, works of 
art,  collectors’  items  and  or  antiques  effected  carried  out  by 
taxable dealers, Member States shall apply a special arrangements 
scheme for taxing the profit margin made by the taxable dealer, in 
according  accordance  with  the  following  provisions  of  this 
Subsection. 

Article 26a(B)(1) 
(inserted by 
94/5/EC) 

Adapted 

supplies The scheme referred to in paragraph 1 shall not apply to 
the  supply  of  new  means  of  transport,  within  the  meaning  of 
Article 28a(2), effected within carried out in accordance with the 
conditions laid down specified in Article 28c(A) shall be excluded 
from  the  special  arrangements  provided  for  in  B  and  C 
Article 135;. 

Article 26a(D)(a) 
(inserted by 
94/5/EC) 

Adapted 

300 

 
 
  
 
 
 
 
 
 
Article 306 

2. 
The supplies of goods referred to in paragraph 1 shall be supplies, 
The  margin  scheme  shall  apply  to  the  supply  by  a  taxable  dealer,  of 
second–hand  goods,  works  of  art,  collectors’  items  or  antiques  dealer  of 
the  goods  referred  to  in  Article 305(1)  where  those  goods  have  been 
supplied to him within the Community by one of the following persons: 

Article 26a(B)(2) 
(inserted by 
94/5/EC) 

Adapted 

–(a) 

by a non–taxable person, or; 

Article 26a(B)(2), 
first indent 
(inserted by 
94/5/EC) 

Article 26a(B)(2), 
second indent 
(inserted by 
94/5/EC) 

–(b) 

–(c) 

–(d) 

by another taxable person, in so far as the supply of goods by that 
other 
accordance  with 
in 
Article 13(B)(c), or pursuant to Article 133; 

taxable  person 

exempt 

is 

by another taxable person, in so far as the supply of goods by that 
other taxable person qualifies for is covered by the exemption for 
small  enterprises  provided  for  in  Article 24  Articles 277  to  280 
and involves capital assets, or goods; 

Article 26a(B)(2), 
third indent 
(inserted by 
94/5/EC) 

by  another  taxable  dealer,  in  so  far  as  VAT  has  been  applied  to 
the  supply  of  goods  by  that  other  taxable  dealer  was  subject  to 
value  added  tax  in  accordance  with  these  special  arrangements 
this margin scheme. 

Article 26a(B)(2), 
fourth indent 
(inserted by 
94/5/EC) 

Adapted 

Article 307 

3.1. 

The taxable amount in respect of the supplies supply of goods as 
referred  to  in  paragraph 2  Article 306  shall  be  the  profit  margin 
made  by  the  taxable  dealer,  less  the  amount  of  value  added  tax 
VAT relating to the profit margin. 

Adapted 

Article 26a(B)(3), 
first subpara-
graph, first 
sentence 
(inserted by 
94/5/EC) 

301 

 
 
  
 
 
 
That The profit margin of the taxable dealer shall be equal to the 
difference between the selling price charged by the taxable dealer 
for the goods and the purchase price. 

2. 

For  the  purposes  of  this  paragraph  paragraph 1,  the  following 
definitions shall apply: 

–(a)  ‘selling  price  shall  mean’  means  everything  which 
constitutes  the  consideration,  which  has  been,  or  is  to  be, 
obtained  or  to  be  obtained  by  the  taxable  dealer  from  the 
purchaser  customer  or  from  a  third  party,  including 
subsidies  directly  linked  to  that  the  transaction,  taxes, 
duties,  levies  and  charges  and  incidental  expenses  such  as 
commission,  packaging,  transport  and  insurance  costs 
charged by the taxable dealer to the purchaser customer, but 
excluding  the  amounts  referred  to  in  Article 11(A)(3) 
Article 78,; 

–(b)  ‘purchase  price  shall  mean’  means  everything  which 
constitutes  the  consideration  defined  in  the  first  indent,  for 
the purposes of point (a), obtained, or to be obtained, from 
the taxable dealer by his supplier. 

Article 308 

4.1. 

Member  States  shall  entitle  grant taxable  dealers  the right to  opt 
for  application  of  the  special  arrangements  margin  scheme  to 
supplies of the following transactions: 

Article 26a(B)(3), 
first subpara-
graph, second 
sentence 
(inserted by 
94/5/EC) 

Article 26a(B)(3), 
second subpara-
graph 
(inserted by 
94/5/EC) 

Article 26a(B)(3), 
second subpara-
graph, first indent
(inserted by 
94/5/EC) 

Adapted 

Article 26a(B)(3), 
second subpara-
graph, second 
indent 
(inserted by 
94/5/EC) 

Adapted 

Article 26a(B)(4), 
first subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

302 

 
 
  
 
 
 
(a) 

the  supply  of  works  of  art,  collectors’  items  or  antiques, 
which they have the taxable dealer has imported themselves 
himself; 

(b) 

the  supply  of  works  of  art  supplied  to  them  the  taxable 
dealer by their creators or their successors in title; 

Article 26a(B)(4), 
first subpara-
graph, point (a) 
(inserted by 
94/5/EC) 

Adapted 

Article 26a(B)(4), 
first subpara-
graph, point (b) 
(inserted by 
94/5/EC) 

Adapted 

(c) 

the  supply  of  works  of  art  supplied  to  them  by  a  taxable 
person  other  than  a  taxable  dealer  where  the  reduced  rate 
has been applied to that supply by that other taxable person 
was subject to the reduced rate pursuant to Article 12(3)(c) 
Article 99. 

Article 26a(B)(4), 
first subpara-
graph, point (c) 
(inserted by 
94/5/EC) 

2. 

Member  States  shall  determine  lay  down  the  detailed  rules  for 
exercising this exercise of the option provided for in paragraph 1, 
which  shall  in  any  event  cover  a  period  of  at  least  equal  to  two 
calendar years. 

Article 309 

If a taxable dealer exercises the option is taken up under Article 308, the 
taxable  amount  shall  be  determined  in  accordance  with  paragraph 3 
Article 307. 

Adapted 

Article 26a(B)(4), 
second subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

Article 26a(B)(4), 
third subpara-
graph, first 
sentence 
(inserted by 
94/5/EC) 

Adapted 

303 

 
 
  
 
 
the 

taxable  dealer  has 

For In respect of the supplies of works of art, collectors’ items or antiques 
which 
in 
Article 308(1)(a), the purchase price to be taken into account in calculating 
the  profit  margin  shall  be  equal  to  the  taxable  amount  on  importation, 
determined  in  accordance  with  Article 11(B)  Articles 82  to  86,  plus  the 
value added tax VAT due or paid on importation. 

imported  himself 

referred 

to 

Article 26a(B)(4), 
third subpara-
graph, second 
sentence 
(inserted by 
94/5/EC) 

Article 310 

10.1. 

In order to simplify the procedure for charging collecting the tax 
and  subject 
the  VAT 
to  consultation  of  after  consulting 
Committee  as  provided  for  in  Article 29,  Member  States  may 
provide  that,  for  certain  transactions  or  for  certain  categories  of 
taxable  dealers,  the  taxable  amount  of  in  respect  of  supplies  of 
goods  subject  to  the  special  arrangements  for  taxing  the  margin 
shall scheme is to be determined for each tax period during which 
the  taxable  dealer  must  submit  the  VAT  return  referred  to  in 
Article 22(4) Article 242. 

Article 26a(B)(10), 
first subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

In  that  the  event  that  such  provision  is  made  in  accordance  with 
the  first  subparagraph,  the  taxable  amount  for  in  respect  of 
supplies of goods to which the same rate of value added tax VAT 
is  applied  shall  be  the  total  profit  margin  made  by  the  taxable 
dealer  less  the  amount  of  value  added  tax  VAT  relating  to  that 
margin. 

Article 26a(B)(10), 
second subpara-
graph 
(inserted by 
94/5/EC) 

2. 

The  total  profit  margin  shall  be  equal  to  the  difference  between 
the following two amounts: 

–(a)  the  total  amount  value  of  supplies  of  goods  subject  to  the 
special arrangements for taxing the margin effected scheme 
and carried out by the taxable dealer during the period; that 
amount shall be equal to covered by the VAT return, that is 
to  say,  the  total  of  the  selling  prices  determined  in 
accordance with paragraph 3, and; 

Adapted 

Article 26a(B)(10), 
third subpara-
graph 
(inserted by 
94/5/EC) 

Article 26a(B)(10), 
third subpara-
graph, first indent
(inserted by 
94/5/EC) 

Adapted 

304 

 
 
  
 
 
 
–(b)  the total amount value of purchases of goods, as referred to 
in  paragraph 2  Article 306,  effected,  by  the  taxable  dealer 
during  that  the  period,  by  the  taxable  dealer;  that  amount 
shall be equal to covered by the VAT return, that is to say, 
the  total  of  the  purchase  prices  determined  in  accordance 
with paragraph 3. 

Article 26a(B)(10), 
third subpara-
graph, second 
indent 
(inserted by 
94/5/EC) 

3. 

Member  States  shall  take  the  necessary  measures  necessary  to 
ensure  that  the  taxable  persons  concerned  dealers  referred  to  in 
paragraph 1  do  not  enjoy  unjustified  advantages  advantage  or 
sustain unjustified loss harm. 

Article 311 

11. 
The  taxable  dealer  may  apply  the  normal  value  added  tax  VAT 
arrangements to any supply covered by the special arrangements pursuant 
to paragraph 2 or 4 margin scheme. 

Article 312 

Where  the  taxable  dealer  applies  the  normal  value  added  tax 
arrangements to: 

Adapted 

Article 26a(B)(10), 
fourth subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

Article 26a(B)(11), 
first subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

Article 26a(B)(11), 
second subpara-
graph 
(inserted by 
94/5/EC) 

(a)1.  Where the taxable dealer applies the normal VAT arrangements to 
the supply of a work of art, a collectors’ item or an antique which 
he  has  imported  himself,  he  shall  be  entitled  to  deduct  from  his 
tax  liability  the  VAT  for  which  he  is  liable  the  value  added  tax 
VAT due or paid on the import of those goods;. 

Article 26a(B)(11), 
second subpara-
graph, point (a) 
(inserted by 
94/5/EC) 

Adapted 

305 

 
 
  
 
 
 
 
(b) 

(c) 

2. 

Where the taxable dealer applies the normal VAT arrangements to 
the supply to him of a work of art supplied to him by its creator or 
his  the  creator’s  successors  in  title,  or  by  a  taxable  person  other 
than  a  taxable  dealer,  he  shall  be  entitled  to  deduct  from  his  tax 
liability the VAT for which he is liable the value added tax VAT 
due or paid for in respect of the work of art supplied to him;. 

Article 26a(B)(11), 
second subpara-
graph, point (b) 
(inserted by 
94/5/EC) 

the  supply  of  a  work  of  art  supplied  to  him  by  a  taxable  person 
other than a taxable dealer, he shall be entitled to deduct from his 
tax  liability  the  value  added  tax  due  or  paid  for  the  work  of  art 
supplied to him. 

The A right to deduct of deduction shall arise at the time when the 
tax  VAT  due  for  on  the  supply  in  respect  of  which  the  taxable 
dealer  opts  for  application  of  the  normal  value  added  tax  VAT 
arrangements become becomes chargeable. 

Adapted 

Article 26a(B)(11), 
second subpara-
graph, point (c) 
(inserted by 
94/5/EC) 

Article 26a(B)(11), 
third subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

Article 313 

Where  they  are  effected  If  carried  out  in  accordance  with  the 
5. 
conditions  laid  down  specified  in  Article 15,  the  supplies  Articles 142  to 
145 or Articles 147, 148 or 149, the supply of second–hand goods, works 
of art, collectors’ item items or antiques subject to the special arrangements 
for taxing the margin scheme shall be exempt. 

Article 26a(B)(5) 
(inserted by 
94/5/EC) 

Adapted 

Article 314 

7. 
In so far as goods are used for the purpose of supplies carried out by 
him and subject to the special arrangements for taxing the margin scheme, 
the taxable dealer shall may not be entitled to deduct the following from the 
tax VAT for which he is liable: 

Article 26a(B)(7) 
(inserted by 
94/5/EC) 

(a) 

the  value  added  tax  VAT  due  or  paid  in  respect  of  works  of  art, 
collectors’ items or antiques which he has imported himself; 

Adapted 

Article 26a(B)(7) 
(a) 
(inserted by 
94/5/EC) 

306 

 
 
  
 
 
 
(b) 

(c) 

the  value  added  tax  VAT  due  or  paid  in  respect  of  works  of  art 
which  have  been,  or  are  to  be,  supplied  to  him  by  their  creators 
creator or their by the creator’s successors in title; 

the  value  added  tax  VAT  due  or  paid  in  respect  of  works  of  art 
which have been, or are to be, supplied to him by a taxable person 
other than a taxable dealer. 

Article 26a(B)(7) 
(b) 
(inserted by 
94/5/EC) 

Adapted 

Article 26a(B)(7) 
(c) 
(inserted by 
94/5/EC) 

Article 315 

6. 
Taxable persons shall not be entitled to may not deduct from the tax 
VAT  for  which  they  are  liable  the  value  added  tax  VAT  due  or  paid  in 
respect  of  goods  which  have  been,  or  are  to  be,  supplied  to  them  by  a 
taxable dealer, in so far as the supply of those goods by the taxable dealer 
is subject to the special arrangements for taxing the margin scheme. 

Article 26a(B)(6) 
(inserted by 
94/5/EC) 

Adapted 

Article 316 

8. 
Where he is led to apply the taxable dealer applies both the normal 
VAT  arrangements  for  value  added  tax  and  the  special  arrangements  for 
taxing  the  margin,  the  taxable  dealer  and  the  margin  scheme,  he  must 
follow show  separately in his accounts the transactions falling under each 
of these those arrangements, according to in accordance with the rules laid 
down by the Member States. 

Article 26a(B)(8) 
(inserted by 
94/5/EC) 

Adapted 

Article 317 

9. 
The taxable dealer may not indicate enter separately on the invoices 
which  he  issues,  tax  the  VAT  relating  to  supplies  of  goods  to  which  he 
makes  subject  to  the  special  arrangements  for  taxing  applies  the  margin 
scheme. 

Article 26a(B)(9) 
(inserted by 
94/5/EC) 

Adapted 

Subsection 2 

Transitional arrangements for second–hand means of transport 

307 

 
 
  
 
 
 
 
 
 
TITLE XVI B 

TRANSITIONAL PROVISIONS APPLICABLE IN THE 
FIELD OF SECOND–HAND GOODS, WORKS OF ART, 
COLLECTORS’ ITEMS AND ANTIQUES 

Title XVI B 
(inserted by 
94/5/EC) 

Heading of 
Title XVI B 
(inserted by 
94/5/EC) 

Article 28oArticle 318 

1. 
Member States which, at 31 December 1992, were applying special 
tax arrangements other than those provided for in Article 26a(B) to supplies 
the margin scheme to the supply by taxable dealers of second–hand means 
of  transport  effected  by  taxable  dealers  my  may,  pending  introduction  of 
the  definitive  arrangements  referred  to  in  Article 395,  continue  to  apply 
those arrangements during the period referred to in Article 28l in so far as 
they comply with, or are adjusted to comply with, the following conditions 
laid down in this Subsection:. 

Article 28o(1) 
(inserted by 
94/5/EC) 

Adapted 

By  way  of  derogation  from  the  first  sentence  of  paragraph 1,  the 
2. 
Kingdom of Denmark shall be entitled to apply the may introduce special 
tax arrangements laid down in subparagraphs 1(a) to (h) during the period 
as referred to in Article 28l the first paragraph. 

Article 28o(2) 
(inserted by 
94/5/EC) 

Adapted 

Article 319 

(a)1. 

2. 

the  special  These  transitional  arrangements  shall  apply  only  to 
supplies  of  the  second–hand  means  of  transport  referred  to  in 
Article 28a(2)(a)  and  regarded  as  second–hand  goods  within  the 
meaning  of  Article 26a(A)(d),  effected  carried  out  by  taxable 
dealers within the meaning of Article 26a(A)(e), and subject to the 
special  tax  arrangements  for  taxing  the  margin  pursuant  to 
Article 26a(B)(1) and (2) scheme. 

Article 28o(1)(a), 
first sentence 
(inserted by 
94/5/EC) 

Adapted 

Supplies  These  transitional  arrangements  shall  not  apply  to  the 
supply  of  new  means  of  transport  within  the  meaning  of 
Article 28a(2)(b) that are carried out under in accordance with the 
conditions  specified  in  Article 28c(A)  shall  be  excluded  from 
these special arrangements specified in Article 135;. 

Article 28o(1)(a), 
second sentence 
(inserted by 
94/5/EC) 

Adapted 

308 

 
 
  
 
 
 
 
 
Article 320 

(b) 
the tax The VAT due in respect of each supply referred to in (a) is 
Article 319  shall  be  equal  to  the  amount  of  tax  VAT  that  would  be  have 
been due if that supply had been subject to the normal VAT arrangements 
for value added tax, less the amount of value added tax VAT regarded as 
being incorporated by the taxable dealer in the purchase price of the means 
of transport by the taxable dealer;. 

Article 28o(1)(b) 
(inserted by 
94/5/EC) 

Adapted 

Article 321 

the  tax  The  VAT  regarded  as  being  incorporated  by  the  taxable 
(c) 
dealer in the purchase price of the means of transport by the taxable dealer 
shall be calculated according to in accordance with the following method: 

Article 28o(1)(c) 
(inserted by 
94/5/EC) 

–(a) 

the purchase price to be taken into account shall be the purchase 
price within the meaning of Article 26a(B)(3) Article 307(2)(b),; 

Article 28o(1)(c), 
first indent 
(inserted by 
94/5/EC) 

–(b) 

that purchase price paid by the taxable dealer shall be deemed to 
include  the  tax  VAT  that  would  have  been  due  if  the  taxable 
dealer’s  supplier  had  subjected  the  supply  to  applied  the  normal 
value added tax VAT arrangements to the supply.; 

Article 28o(1)(c), 
second indent 
(inserted by 
94/5/EC) 

–(c) 

the  rate  to  be  taken  into  account  shall  be  the  rate  applicable, 
within the meaning of Article 12(1) pursuant to Article 90, in the 
Member  State  within  in  which  the  place  of  the  supply  to  the 
taxable  dealer,  as  determined  in  accordance  with  Article 8 
Articles 32 and 33, is deemed to be situated;. 

Article 28o(1)(c), 
third indent 
(inserted by 
94/5/EC) 

Adapted 

Article 322 

(d) 
the  tax  The  VAT  due  in  respect  of  each  supply  of  means  of 
transport as referred to in (a) the first paragraph of Article 319, determined 
in accordance with the provisions of (b) Article 320, may not be less than 
the  amount  of  tax  VAT  that  would  be  due  if  that  supply  had  been  were 
subject  to  the  special  arrangements  for  taxing  the  margin  in  accordance 
with Article 26a(B)(3) scheme. 

Article 28o(1)(d), 
first subpara-
graph  
(inserted by 
94/5/EC) 

Adapted 

309 

 
 
  
 
 
 
 
For  the  application  of  the  above  provisions,  the  Member  States  have  the 
option of providing may provide that, if the supply had been subject to the 
special arrangements for taxation of is subject to the margin, that scheme, 
the margin would may not have been be less than 10% of the selling price, 
within the meaning of B(3) Article 307(2)(a);. 

Article 28o(1)(d), 
second subpara-
graph  
(inserted by 
94/5/EC) 

Adapted 

Article 323 

(f) 
taxable Taxable persons shall may not be entitled to deduct from the 
tax  VAT  for  which  they  are  liable  tax  the  VAT  due  or  paid  in  respect  of 
second–hand means of transport supplied to them by a taxable dealer, in so 
far as the supply of those goods by the taxable dealer is subject to the tax 
arrangements VAT in accordance with (a) these transitional arrangements;. 

Article 28o(1)(f)  
(inserted by 
94/5/EC) 

Adapted 

Article 324 

(e) 
the  The  taxable  dealer  shall  may  not  be  entitled  to  indicate  enter 
separately  on  the  invoices  he  issues  tax  the  VAT  relating  to  supplies  to 
which  he 
transitional 
arrangements;. 

the  special  applies 

is  subjecting 

these 

to 

4. 

For supplies by a taxable dealer of works of art, collectors’ items 
or  antiques  that  have  been  supplied  to  him  under  the  conditions 
provided  for  in  Article 26a(B)(2),  the  Federal  Republic  of 
Germany shall be entitled, until 30 June 1999, to provide for the 
possibility  for  taxable  dealers  to  apply  either  the  special 
arrangements 
the  normal  VAT 
taxable  dealers,  or 
arrangements according to the following rules: 

for 

Article 28o(1)(e) 
(inserted by 
94/5/EC and 
amended by 
2001/115/EC) 

Adapted 

Article 28o(4) 
(inserted by 
94/5/EC) 

Obsolete 

(a) 

for  the  application  of  the  special  arrangements  for  taxable 
dealers to these supplies of goods, the taxable amount shall 
be determined in accordance with Article 11(A)(1), (2) and 
(3); 

Article 28o(4)(a) 
(inserted by 
94/5/EC) 

Obsolete 

310 

 
 
  
 
 
 
(b) 

in  so  far  as  the  goods  are  used  for  the  needs  of  his 
operations  which  are  taxed  in  accordance  with  (a),  the 
taxable dealer shall be authorised to deduct from the tax for 
which he is liable: 

Article 28o(4)(b), 
first subpara-
graph 
(inserted by 
94/5/EC) 

Obsolete 

the  value  added  tax  due  or  paid  for  works  of  art, 
collectors’  items  or  antiques  which  are  or  will  be 
supplied  to  him  by  another  taxable  dealer,  where  the 
supply  by  that  other  taxable  dealer  has  been  taxed  in 
accordance with (a), 

Article 28o(4)(b), 
first subpara-
graph, first indent
(inserted by 
94/5/EC) 

– 

– 

Obsolete 

Article 28o(4)(b), 
first subpara-
graph, second 
indent 
(inserted by 
94/5/EC) 

Obsolete 

Article 28o(4)(b), 
second subpara-
graph 
(inserted by 
94/5/EC) 

Obsolete 

Article 28o(4)(c) 
(inserted by 
94/5/EC) 

Obsolete 

the  value  added  tax  deemed  to  be  included  in  the 
purchase price of the works of art, collectors’ items or 
antiques  which  are  or  will  be  supplied  to  him  by 
another taxable dealer, where the supply by that other 
taxable  dealer  has  been subject  to  value  added tax  in 
accordance  with  the  special  arrangements  for  the 
taxation of the margin provided for in Article 26a(B), 
in  the Member State within whose territory the place 
in  accordance  with 
that  supply,  determined 
of 
Article 8, is deemed to be situated. 

This right to deduct shall arise at the time when the tax due 
for  the  supply  taxed  in  accordance  with  (a)  becomes 
chargeable; 

(c) 

for the application of the provisions laid down in the second 
indent  of  (b),  the  purchase  price  of  the  works  of  art, 
collectors’  items  or  antiques  the  supply  of  which  by  a 
taxable  dealer  is  taxed  in  accordance  with  (a)  shall  be 
determined in accordance with Article 26a(B)(3) and the tax 
deemed  to  be  included  in  this  purchase  price  shall  be 
calculated according to the following method: 

311 

 
 
  
 
 
– 

– 

the  purchase  price  shall  be  deemed  to  include  the 
value  added  tax  that  would  have  been  due  if  the 
taxable margin made by the supplier had been equal to 
20% of the purchase price, 

Article 28o(4)(c), 
first indent 
(inserted by 
94/5/EC) 

Obsolete 

the  rate  to  be  taken  into  account  shall  be  the  rate 
applicable, within the meaning of Article 12(1), in the 
Member State within whose territory the place of the 
supply  that  is  subject  to  the  special  arrangements  for 
taxation  of 
in 
accordance with Article 8, is deemed to be situated; 

the  profit  margin,  determined 

Article 28o(4)(c), 
second indent 
(inserted by 
94/5/EC) 

Obsolete 

(d)  where  he  applies  the  normal  arrangements  for  value  added 
tax to the supply of a work of art, collectors’ item or antique 
which  has  been  supplied  to  him  by  another  taxable  dealer 
and  where  the  goods  have  been  taxed  in  accordance  with 
(a), the taxable dealer shall be authorised to deduct from his 
tax liability the value added tax referred to in (b); 

Article 28o(4)(d) 
(inserted by 
94/5/EC) 

Obsolete 

(e) 

the  category  of  rates  applicable  to  these  supplies  of  goods 
shall be that which was applicable on 1 January 1993; 

(f) 

for the application of the fourth indent of Article 26a(B)(2), 
the fourth indent of Article 26a(C)(1) and Article 26a(D)(b) 
and  (c),  the  supplies  of  works  of  art,  collectors’  items  or 
antiques,  taxed  in  accordance  with (a),  shall  be  deemed  by 
Member States to be supplies subject to value added tax in 
accordance with the special arrangements for taxation of the 
profit margin provided for in Article 26a(B); 

(g)  where  the  supplies  of  works  of  art,  collectors’  items  or 
antiques taxed in accordance with (a) are effected under the 
conditions provided for in Article 28c(A), the invoice issued 
shall  contain  an 
in  accordance  with  Article 22(3) 
taxation 
endorsement 
the 
in 
arrangements  for 
Article 28o(4) have been applied. 

that 
the  margin  provided  for 

indicating 
taxing 

special 

Article 28o(4)(e) 
(inserted by 
94/5/EC) 

Obsolete 

Article 28o(4)(f) 
(inserted by 
94/5/EC) 

Obsolete 

Article 28o(4)(g) 
(inserted by 
94/5/EC) 

Obsolete 

Section 3 

Special arrangements for sales by public auction 

312 

 
 
  
 
 
 
C. 

Special arrangements for sales by public auction 

Article 325 

1. 

By way of derogation from B, Member States may determine, in 
accordance  with  the  following  provisions,  the  taxable  amount  of 
supplies  of  this  Section,  apply  special  arrangements  for  taxation 
of  the  profit  margin  made  by  an  organiser  of  a  sale  by  public 
auction in respect of the supply of second–hand goods, works of 
art, collectors’ items or antiques effected by an organizer of sales 
by public auction that organiser, acting in his own name, pursuant 
to and on behalf of the persons referred to in Article 326, pursuant 
to  a  contract  under  which  commission  is  payable  on  the  sale  of 
those goods by public auction, on behalf of:. 

Heading of 
Article 26a(C) 
(inserted by 
94/5/EC) 

Article 26a(C)(1) 
(inserted by 
94/5/EC) 

Adapted 

(a)2. 

supplies  The  arrangements  referred  to  in  paragraph 1  shall  not 
apply to the supply of new means of transport, within the meaning 
of  Article 28a(2),  effected  within,  carried  out  in  accordance  with 
the  conditions  laid  down  specified  in  Article 28c(A)  shall  be 
excluded  from  the  special  arrangements  provided  for  in  B  and  C 
Article 135;. 

Article 26a(D)(a) 
(inserted by 
94/5/EC) 

Adapted 

Article 326 

By  way  of  derogation  from  B,  Member  States  may  determine,  in 
1. 
accordance  with  the  following  provisions,  the  taxable  amount  of  These 
special arrangements shall apply to supplies of second–hand goods, works 
of  art,  collectors’  items  or  antiques  effected  carried  out  by  an  organizer 
organiser  of  sales  a  sale  by  public  auction,  acting  in  his  own  name, 
pursuant  to  a  contract  under  which  commission  is  payable  on  the  sale  of 
those goods by public auction, on behalf of one of the following persons: 

Article 26a(C)(1) 
(inserted by 
94/5/EC) 

Adapted 

–(a) 

a non–taxable person, or; 

–(b) 

another taxable person, in so far as the supply of goods, within the 
meaning of Article 5(4)(c), carried out by that other taxable person 
in accordance with a contract under which commission is payable 
on  a  sale,  is  exempt  in  accordance  with  Article 13(B)(c),  or 
pursuant to Article 133; 

313 

Article 26a(C)(1), 
first indent 
(inserted by 
94/5/EC) 

Article 26a(C)(1), 
second indent 
(inserted by 
94/5/EC) 

Adapted 

 
 
  
 
 
 
–(c) 

–(d) 

another taxable person, in so far as the supply of goods, within the 
meaning of Article 5(4)(c) carried out by that other taxable person 
in  accordance  with  a  contract  under  which 
qualifies  for 
commission is payable on a sale, is covered by the exemption for 
small  enterprises  provided  for  in  Article 24  Articles 277  to  280 
and involves capital assets, or goods; 

Article 26a(C)(1), 
third indent 
(inserted by 
94/5/EC) 

Adapted 

a  taxable  dealer,  in  so  far  as  the  supply  of  goods,  within  the 
meaning of Article 5(4)(c), carried out by that other taxable dealer 
in accordance with a contract under which commission is payable 
on  a  sale,  is  subject  to  tax  VAT  in  accordance  with  the  special 
arrangements for taxing the margin provided for in B scheme.. 

Article 26a(C)(1), 
fourth indent 
(inserted by 
94/5/EC) 

Adapted 

Article 327 

The  supply  of  goods  to  a  taxable  person  who  is  an  organizer 
7. 
organiser  of  sales  by  public  auction  shall  be  regarded  as  being  effected 
taking  place  when  the  sale  of  those  goods  by  public  auction  is  itself 
effected takes place. 

Article 26a(C)(7) 
(inserted by 
94/5/EC) 

Adapted 

Article 328 

2. 
The taxable amount in respect of each supply of goods referred to 
in  paragraph 1  this  Section  shall  be  the  total  amount  invoiced  in 
accordance with paragraph 4 Article 331 to the purchaser by the organizer 
organiser of the sale by public auction, less the following: 

Article 26a(C)(2) 
(inserted by 
94/5/EC) 

–(a) 

the net amount paid or to be paid by the organizer organiser of the 
sale  by  public  auction  to  his  principal,  as  determined  in 
accordance with paragraph 3, and Article 329; 

–(b) 

the amount of the tax due VAT payable by the organizer organiser 
of the sale by public auction in respect of his supply. 

Article 26a(C)(2), 
first indent 
(inserted by 
94/5/EC) 

Article 26a(C)(2), 
second indent 
(inserted by 
94/5/EC) 

Adapted 

314 

 
 
  
 
 
 
Article 329 

3. 
The net amount paid or to be paid by the organizer organiser of the 
sale  by  public  auction  to  his  principal  shall  be  equal  to  the  difference 
between the auction price of the goods and the amount of the commission 
obtained  or  to  be  obtained  by  the  organiser  of  the  sale  by  public  auction 
from  his  principal  pursuant  to  the  contract  under  which  commission  is 
payable on the sale:. 

Article 26a(C)(3) 
(inserted by 
94/5/EC) 

– 

the price of the goods at public auction, and 

– 

the amount  of the  commission obtained or to be obtained by the 
organizer  of  the  sale  by  public  auction  from  his  principal,  under 
the contract whereby commission is payable on the sale. 

Article 330 

6. 
Organisers  of  sales  by  public  auction  who  supply  goods  under  in 
accordance with the conditions laid down in paragraph 1 Article 326 must 
indicate the following in their accounts, in suspense accounts: 

–(a) 

the amounts obtained or to be obtained from the purchaser of the 
goods,; 

–(b) 

the amount amounts reimbursed or to be reimbursed to the vendor 
of the goods. 

These  The  amounts  referred  to  in  the  first  paragraph  must  be  duly 
substantiated. 

Article 26a(C)(3), 
first indent 
(inserted by 
94/5/EC) 

Article 26a(C)(3), 
second indent 
(inserted by 
94/5/EC) 

Article 26a(C)(6), 
first subpara-
graph 
(inserted by 
94/5/EC) 

Article 26a(C)(6), 
first subpara-
graph, first indent
(inserted by 
94/5/EC) 

Article 26a(C)(6), 
first subpara-
graph, second 
indent 
(inserted by 
94/5/EC) 

Article 26a(C)(6), 
second subpara-
graph 
(inserted by 
94/5/EC) 

315 

 
 
  
 
 
 
Article 331 

The organizer organiser of the sale by public auction must issue to 

4. 
the purchaser an invoice itemising the following: 

–(a) 

the auction price of the goods,; 

–(b) 

taxes, dues, levies and charges,; 

–(c) 

incidental  expenses,  such  as  commission,  packing,  transport  and 
insurance  costs,  charged  by  the  organizer  organiser  to  the 
purchaser of the goods. 

That The invoice issued by the organiser of the sale by public auction must 
not indicate any value added tax VAT separately. 

Article 332 

5.1. 

The organizer organiser of the sale by public auction to whom the 
goods  were  have  been  transmitted  under  pursuant  to  a  contract 
whereby under which commission is payable on a public auction 
sale must issue a statement to his principal. 

316 

Article 26a(C)(4), 
first subpara-
graph 
(inserted by 
94/5/EC and 
amended by 
2001/115/EC) 

Article 26a(C)(4), 
first subpara-
graph, first indent
(inserted by 
94/5/EC) 

Article 26a(C)(4), 
first subpara-
graph, second 
indent 
(inserted by 
94/5/EC) 

Article 26a(C)(4), 
first subpara-
graph, third 
indent 
(inserted by 
94/5/EC) 

Article 26a(C)(4), 
second subpara-
graph 
(inserted by 
94/5/EC) 

Article 26a(C)(5), 
first subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

 
 
  
 
 
 
That  The  statement  issued  by  the  organiser  of  the  sale  by  public 
auction  must  itemize  specify  separately  the  amount  of  the 
transaction,  i.e.  that  is  to  say,  the  auction  price  of  the  goods  less 
the amount of the commission obtained or to be obtained from the 
principal. 

Article 26a(C)(5), 
second subpara-
graph 
(inserted by 
94/5/EC) 

Adapted 

2. 

A  The  statement  so  drawn  up  in  accordance  with  paragraph 1 
shall  serve  as  the  invoice  which  the  principal,  where  he  is  a 
taxable person, must issue to the organizer organiser of the sale by 
public  auction  in  accordance  with  Article 22(3)  Articles 211  and 
212. 

Article 26a(C)(5), 
third subpara-
graph 
(inserted by 
94/5/EC) 

Article 333 

Where  they  apply  the  special  arrangements  for  sales  by  public 
3. 
auction  provided  for  in  Article 26a(C),  Member  States  which  apply  the 
arrangements  provided  for  in  this  Section  shall  also  apply  these  special 
arrangements  to  supplies  of  second–hand  means  of  transport  effected 
carried out by an organizer organiser  of sales by public auction, acting in 
his own  name, pursuant to a contract under which commission is payable 
on the sale of those goods by public auction, on behalf of a taxable dealer, 
in  so  far  as  the  supply  of  the  second–hand  means  of  transport,  within the 
meaning  of  Article 5(4)(c),  those  supplies  by  that  other  taxable  dealer,  is 
would  be  subject  to  tax  VAT  in  accordance  with  paragraphs 1  and  2  the 
transitional arrangements for second–hand means of transport. 

D. 

Transitional  arrangements  for  the  taxation  of  trade  between 
Member States 

During the period referred to in Article 28l, Member States shall apply the 
following provisions: 

Article 28o(3) 
(inserted by 
94/5/EC) 

Adapted 

Heading of 
Article 26a(D) 
(inserted by 
94/5/EC) 

Article 26a(D), 
introductory 
sentence 
(inserted by 
94/5/EC) 

Section 4 

Measures to prevent distortion of competition and fraud 

317 

 
 
  
 
 
 
 
 
Article 334 

Member  States  may  take  measures  concerning  the  right  to  deduct  value 
added  tax  of  deduction  in  order  to  avoid  ensure  that  the  taxable  dealers 
concerned  enjoying  covered  by  special  arrangements  as  provided  for  in 
Section 2  do  not  enjoy  unjustified  advantages  advantage  or  sustaining 
sustain unjustified loss harm. 

Article 2 
(94/5/EC) 

Adapted 

Article 335 

Acting unanimously on a proposal from the Commission, the Council may 
authorize allow any Member State to introduce particular special measures 
for the purpose of combating to combat fraud, by providing that pursuant to 
which the tax VAT due in application of under the arrangements for taxing 
the profit margin provided for in Article 26a(B) cannot scheme may not be 
less than the amount of tax VAT which would be due if the profit margin 
were equal to a certain percentage of the selling price. 

Article 3, first 
sentence 
(94/5/EC) 

Adapted 

This The percentage of the selling price shall be fixed taking into account 
in  the  light  of  the  normal  profit  margins  realized  made  by  economic 
operators in the sector concerned. 

Article 3, second 
sentence 
(94/5/EC) 

Chapter 5 

Special scheme for investment gold 

Section 1 

General provisions 

Article 26bArticle 336 

Special scheme for investment gold 

A. 

Definition 

318 

Adapted 

Article 26b 
(inserted by 
98/80/EC) 

Heading of 
Article 26b 
(inserted by 
98/80/EC)  

Heading of 
Article 26b(A) 
(inserted by 
98/80/EC) 

 
 
  
 
 
 
 
 
 
 
1. 

For the purposes of this Directive, and without prejudice to other 
Community provisions, ‘investment gold’ shall mean: 

(i)(1) gold, in the form of a bar or a wafer of weights accepted by 
the  bullion  markets,  of  a  purity  equal  to  or  greater  than 
995 thousandths, whether or not represented by securities.; 

Article 26b(A), 
first subpara-
graph 
(inserted by 
98/80/EC) 

Article 26b(A), 
first subpara-
graph, point (i), 
first sentence 
(inserted by 
98/80/EC) 

(ii)(2) gold  coins  which  of  a  purity  equal  to  or  greater  than 
900 thousandths  and  minted  after  1800,  which  are  or  have 
been legal tender in the country of origin, and are normally 
sold at a price which does not exceed the open market value 
of the gold contained in the coins by more than 80%:. 

Article 26b(A), 
first subpara-
graph, point (ii) 
(inserted by 
98/80/EC) 

– 

are  of  a  purity  equal 
900 thousandths, 

to  or  greater 

than 

– 

are minted after 1800, 

– 

are or have been legal tender in the country of origin, 
and 

– 

are normally sold at a price which does not exceed the 
open  market  value  of  the  gold  contained  in  the coins 
by more than 80%. 

319 

Adapted 

Article 26b(A), 
first subpara-
graph, point (ii), 
first indent 
(inserted by 
98/80/EC) 

Article 26b(A), 
first subpara-
graph, point (ii), 
second indent 
(inserted by 
98/80/EC) 

Article 26b(A), 
first subpara-
graph, point (ii), 
third indent 
(inserted by 
98/80/EC) 

Article 26b(A), 
first subpara-
graph, point (ii), 
fourth indent 
(inserted by 
98/80/EC) 

 
 
  
 
2. 

Member  States  may  exclude  from  the  this  special  scheme  small 
bars or wafers of a weight of 1 g or less;. 

3. 

Such For the purposes of this Directive, the coins are referred to 
in  point (2)  of  paragraph 1  shall  not,  for  the  purpose  of  this 
Directive,  considered  to  be  regarded  as  sold  for  numismatic 
interest. 

Article 26b(A), 
first subpara-
graph, point (i), 
second sentence 
(inserted by 
98/80/EC) 

Adapted 

Article 26b(A), 
second subpara-
graph  
(inserted by 
98/80/EC) 

Adapted 

Article 337 

Each  Starting  in  1999,  each  Member  State  shall  inform  the  Commission 
before by 1 July each year, starting in 1999, of the coins meeting these the 
criteria  laid  down  in  point (2)  of  Article 336(1)  which  are  traded  in  that 
Member  State.  The  Commission  shall,  before  1 December  each  year, 
publish  a  comprehensive  list  of  these  those  coins  in  the  ‘C’  series  of  the 
Official  Journal  of  the  European  Communities  before  1 December  each 
year  Union.  Coins  included  in  the  published  list  shall  be  deemed  to  fulfil 
these  those  criteria  for  throughout  the  whole  year  for  which  the  list  is 
published. 

Article 26b(A), 
third subpara-
graph  
(inserted by 
98/80/EC) 

Adapted 

Section 2 

Exemption from VAT 

B. 

Special arrangements applicable to investment gold transactions 

Heading of 
Article 26b(B) 
(inserted by 
98/80/EC) 

320 

 
 
  
 
 
 
 
Article 338 

Member  States  shall  exempt  from  value  added  tax  VAT  the  supply,  the 
intra–Community  acquisition  and  the  importation  of  investment  gold, 
including  investment  gold  represented  by  certificates  for  allocated  or 
unallocated  gold  or  traded  on  gold  accounts  and  including,  in  particular, 
gold loans and swaps, involving a right of ownership or claim in respect of 
investment  gold,  as  well  as  transactions  concerning  investment  gold 
involving  futures  and  forward  contracts  leading  to  a  transfer  of  right  of 
ownership or claim in respect of investment gold. 

Article 26b(B), 
first subpara-
graph 
(inserted by 
98/80/EC) 

Article 339 

Member States shall also exempt the services of agents who act in the name 
and for the account on behalf of another a third party, when they intervene 
take part in the supply of investment gold for their principal. 

C. 

Option to tax 

Section 3 

Taxation option 

Article 340 

Article 26b(B), 
second subpara-
graph 
(inserted by 
98/80/EC) 

Adapted 

Heading of 
Article 26b(C) 
(inserted by 
98/80/EC)  

Member  States  shall  allow  taxable  persons  who  produce  investment  gold 
of whatever origin or transform any gold into investment gold as defined in 
A  a  the  right  of  option  to  opt  for  the  taxation  of  supplies  of  investment 
gold to another taxable person which would otherwise be exempt under B 
pursuant to Article 338. 

Article 26b(C), 
first subpara-
graph 
(inserted by 
98/80/EC) 

Adapted 

321 

 
 
  
 
 
 
 
 
 
Article 341 

1. 

Member States may allow taxable persons who, in their trade the 
course  of  their  economic  activity,  normally  supply  gold  for 
industrial purposes, a the right of option to opt for the taxation of 
supplies  of  investment  gold  gold  bars  or  wafers,  as  defined 
referred  to  in  A(i)  point (1)  of  Article 336(1),  to  another  taxable 
person,  which  would  otherwise  be  exempt  under  B  pursuant  to 
Article 338. 

2. 

Member States may restrict the scope of this the option provided 
for in paragraph 1. 

Article 26b(C), 
second subpara-
graph, first 
sentence 
(inserted by 
98/80/EC) 

Adapted 

Article 26b(C), 
second subpara-
graph, second 
sentence 
(inserted by 
98/80/EC) 

Article 342 

Where  the  supplier  has  exercised  a  the  right  of  option  under  Articles 340 
and  341  to  opt  for  taxation  pursuant  to  the  first  or  second  paragraph, 
Member States shall allow a right of option the agent to opt for taxation for 
the  agent  in  respect  of  the  services  mentioned  referred  to  in  the  second 
paragraph of B Article 339. 

Article 26b(C), 
third subpara-
graph 
(inserted by 
98/80/EC) 

Article 343 

Member States shall specify  the details of lay down detailed rules for the 
use  exercise  of  these  the  options  provided  for  in  this  Section,  and  shall 
inform the Commission of the rules of application for the exercise of these 
options in that Member State accordingly. 

Section 4 

Transactions on a regulated gold bullion market 

G. 

Procedure for transactions on a regulated gold bullion market 

Adapted 

Article 26b(C), 
fourth subpara-
graph 
(inserted by 
98/80/EC) 

Adapted 

Heading of 
Article 26b(G) 
(inserted by 
98/80/EC) 

322 

 
 
  
 
 
 
 
 
 
Article 344 

1. 
A  Each  Member  State  may,  subject  to  consultation  provided  for 
under Article 29, disapply the exemption for investment gold provided for 
by this special scheme in respect of specific transactions, other than intra–
Community  supplies  or  exports,  concerning  investment  gold  taking  after 
consulting the VAT Committee, apply VAT to specific transactions which 
take place in that Member State between taxable persons who are members 
of  a  gold  bullion  market  regulated  by  the  Member  State  concerned  or 
between  such  a  taxable  person  and  another  taxable  person  who  is  not  a 
member of that market. However, the Member State may not apply VAT to 
supplies  carried  out  in  accordance  with  the  conditions  specified  in 
Article 135 or to exports of investment gold:. 

(a) 

between  taxable  persons  who  are  members  of  a  bullion  market 
regulated by the Member State concerned, and 

(b) 

where  the  transaction  is  between  a  member  of  a  bullion  market 
regulated  by  the  Member  State  concerned  and  another  taxable 
person who is not a member of that market. 

Under these circumstances, these transactions shall be taxable and 
the following shall apply. 

Article 345 

(a) 

for 

For 

transactions  under  1(a), 

the  purpose  of 
2. 
simplification, the Member State States which, pursuant to Article 344, tax 
transactions between taxable persons who are members of a regulated gold 
bullion  market  shall,  for  the  purposes  of  simplification,  authorise 
suspension of the tax to be collected as well as dispense with the recording 
and relieve taxable persons of the accounting requirements of value added 
tax in respect of VAT. 

Article 26b(G)(1), 
first subpara-
graph 
(inserted by 
98/80/EC) 

Adapted 

Article 26b(G)(1), 
first subpara-
graph, point (a) 
(inserted by 
98/80/EC) 

Article 26b(G)(1), 
first subpara-
graph, point (b) 
(inserted by 
98/80/EC) 

Article 26b(G)(1), 
second subpara-
graph 
(inserted by 
98/80/EC) 

Article 26b(G)(2) 
(a) 
(inserted by 
98/80/EC) 

Adapted 

323 

 
 
  
 
 
 
 
Article 346 

(b)1. 

2. 

For transactions under 1(b), the reverse charge procedure under F 
Member  States  which,  pursuant  to  Article 344,  tax  transactions 
between  a  taxable  person  who  is  a  member  of  a  regulated  gold 
bullion market and another taxable person who is not a member of 
that  market  shall  be  applicable  designate  the  customer  as  the 
person liable for payment of VAT in accordance with procedures 
and  conditions  laid  down  by  Member  States  pursuant  to 
Article 191. 

Article 26b(G)(2) 
(b), first sentence 
(inserted by 
98/80/EC) 

Adapted 

Where a non–member of the bullion market would not, other than 
for  these  transactions,  be  liable  for  registration  for  VAT  in  the 
relevant  Member  State the  customer  who  is  not a  member  of  the 
regulated gold bullion market is a taxable person subject to VAT 
solely in respect of the transactions referred to in Article 344, the 
member vendor  shall fulfil the fiscal tax  obligations on behalf of 
the  non–member,  according  to  customer,  in  accordance  with  the 
provisions  law  of  that  the  Member  State  in  which  taxation  takes 
place. 

Article 26b(G)(2) 
(b), second 
sentence 
(inserted by 
98/80/EC) 

Adapted 

Section 5 

Special rights and obligations for traders in investment gold 

D. 

Right of deduction 

Heading of 
Article 26b(D) 
(inserted by 
98/80/EC) 

Article 347 

1. 
Taxable  persons  Where  a  subsequent  supply  of  investment  gold  is 
exempt  pursuant  to  this  Chapter,  the  taxable  person  shall  be  entitled  to 
deduct the following: 

Article 26b(D)(1) 
(inserted by 
98/80/EC) 

Adapted 

(a) 

tax the VAT due or paid in respect of investment gold supplied to 
them him by a person who has exercised the right of option under 
C  Articles 340  and  341  or  supplied  to  them  pursuant  to  the 
procedure laid down in G him in accordance with Section 4; 

Article 26b(D)(1) 
(a) 
(inserted by 
98/80/EC) 

Adapted 

324 

 
 
  
 
 
 
 
 
(b) 

(c) 

tax the VAT due or paid in respect of a supply to them him, or in 
respect of an intra–Community acquisition or importation carried 
out  by  them  him,  of  gold  other  than  investment  gold  which  is 
subsequently transformed by them him or on their his behalf into 
investment gold; 

Article 26b(D)(1) 
(b) 
(inserted by 
98/80/EC) 

tax  the  VAT  due  or  paid  in  respect  of  services  supplied  to  them 
him  consisting  of  in  a  change  of  form,  weight  or  purity  of  gold 
including investment gold,. 

if their subsequent supply of this gold is exempt under this Article. 

Adapted 

Article 26b(D)(1) 
(c) 
(inserted by 
98/80/EC) 

Adapted 

Article 26b(D)(1), 
end  
(inserted by 
98/80/EC) 

Article 348 

2. 
Taxable  persons  who  produce  investment  gold  or  transform  any 
gold of whatever origin into investment gold, shall be entitled to deduct tax 
the VAT due or paid by them in respect of supplies, or the supply, intra–
Community  acquisition  or  importation  of  goods  or  services  linked  to  the 
production or transformation of that gold, as if their the subsequent supply 
of  the  gold  exempted  under  this  Article  pursuant  to  Article 338  were 
taxable taxed. 

Article 26b(D)(2) 
(inserted by 
98/80/EC) 

Adapted 

E. 

Special obligations for traders in investment gold 

Article 349 

1. 

Member  States  shall,  as  a  minimum,  ensure  that  traders  in 
investment  gold  who  carry  out  transactions  which  are  exempt 
pursuant to this Chapter keep account, as a minimum, accounts of 
all  substantial  transactions  in  investment  gold  and  keep  the 
documentation to allow identification of documents which enable 
the customer customers in such transactions to be identified. 

Heading of 
Article 26b(E) 
(inserted by 
98/80/EC) 

Article 26b(E), 
first subpara-
graph 
(inserted by 
98/80/EC) 

Adapted 

325 

 
 
  
 
 
 
Traders  shall  keep  this  the  information  referred  to  in  the  first 
subparagraph for a period of at least five years. 

2. 

3. 

Member States may accept equivalent obligations under measures 
adopted pursuant to other Community legislation, such as Council 
Directive 91/308/EEC of 10 June 1991 on prevention of the use of 
the  financial  system  for  the  purpose  of  money  laundering,47,  to 
meet  comply  with  the  requirements  of  the  first  paragraph  under 
paragraph 1. 

Member States may lay down stricter obligations which are more 
stringent, in particular on as regards the keeping of special record 
keeping records or special accounting requirements. 

Article 26b(E), 
second subpara-
graph 
(inserted by 
98/80/EC) 

Article 26b(E), 
third subpara-
graph 
(inserted by 
98/80/EC) 

Adapted 

Article 26b(E), 
fourth subpara-
graph 
(inserted by 
98/80/EC) 

Adapted 

Chapter 6 

Special scheme for non–established taxable persons supplying 
electronic services to non–taxable persons 

Section 1 

General provisions 

Article 350 

Article 1 This Chapter shall apply for a period of three years starting from 
1 July 2003. 

Article 4 
(2002/38/EC) 

Article 26cArticle 351 

Special scheme for non–established taxable persons supplying 
electronic services to non–taxable persons 

Article 26c 
(inserted by 
2002/38/EC) 

Heading of 
Article 26c 
(inserted by 
2002/38/EC) 

47 

OJ L 166, 28.6.1991, p. 77. 

326 

 
 
  
 
 
 
 
 
 
 
                                                 
A. 

Definitions 

For  the  purposes  of  this  Article  Chapter,  and  without  prejudice  to  other 
Community provisions, the following definitions shall apply: 

Heading of 
Article 26c(A) 
(inserted by 
2002/38/EC) 

Article 26c(A) 
(inserted by 
2002/38/EC) 

–(a)(1)  ‘Non‘non–established  taxable  person’  means  a  taxable  person 
who neither has not established his business nor in the territory of 
the Community and who has a no fixed establishment within the 
territory  of  the  Community  there  and  who  is  not  otherwise 
required  to  be  identified  accordance  for  tax  purposes  under 
Article 22 pursuant to Article 206.; 

Article 26c(A)(a) 
(inserted by 
2002/38/EC) 

Adapted 

–(b)(2)  ‘Electronic  ‘electronic  services’  and  ‘services  ‘electronically 
supplied electronically’ services’ means those the services referred 
to in the last indent of Article 9(2)(e) point (k) of Article 56(1).; 

Article 26c(A)(b) 
(inserted by 
2002/38/EC) 

–(c)(3)  ‘Member  State  of  identification’  means  the  Member  State  which 
the  non–established  taxable  person  chooses  to  contact  to  state 
when  his  activity  as  a  taxable  person  within  the  territory  of  the 
Community commences in accordance with the provisions of this 
Article Chapter.; 

Adapted 

Article 26c(A)(c) 
(inserted by 
2002/38/EC) 

–(d)(4)  ‘Member  State  of  consumption’  means  the  Member  State  in 
which, pursuant to Article 57, the supply of the electronic services 
is deemed to take place according to Article 9(2)(f).; 

Article 26c(A)(d) 
(inserted by 
2002/38/EC) 

–(e)(5)  ‘Value  added  tax  ‘VAT  return’  means  shall  mean  the  statement 
containing  the  information  necessary  to  establish  the  amount  of 
tax that has become chargeable VAT due in each Member State. 

Article 26c(A)(e) 
(inserted by 
2002/38/EC) 

Section 2 

Special scheme for electronically supplied services 

B. 

Special scheme for services supplied electronically 

Adapted 

Heading of 
Article 26c(B) 
(inserted by 
2002/38/EC) 

327 

 
 
  
 
 
 
Article 352 

1. 
Member  States  shall  permit  a  any  non–established  taxable  person 
supplying electronic services to a non–taxable person who is established in 
a Member State or who has his permanent address or usually resides in a 
Member  State,  to  use  a  this  special  scheme  in  accordance  with  the 
following  provisions.  This  scheme  applies  to  all  those  electronic  services 
supplies within supplied in the Community. 

Article 26c(B)(1) 
(inserted by 
2002/38/EC) 

Adapted 

Article 353 

The non–established taxable person shall state to the Member State 
2. 
of  identification  when  he  commences  or  ceases  his  activity  as  a  taxable 
person commences, ceases, or changes to the extent that activity in such a 
way that he no longer qualifies meets the conditions necessary for the use 
of  this  special  scheme.  Such  a  statement  shall  be  made  He  shall 
communicate that information electronically. 

Article 354 

1. 

The  information  from  which  the  non–established  taxable  person 
must  provide  to  the  Member  State  of  identification  when  his  he 
commences  a  taxable  activities  commences  activity  shall  contain 
the following details for the identification;: 

(a) 

including 
name,  postal  address,  electronic  addresses, 
websites,  national  tax  number,  if  any,  and  a  statement  that 
the  person  is  not  identified  for  value  added  tax  purposes 
within the Community.; 

(b)  name,  postal  address,  electronic  addresses, 

including 
websites,  national  tax  number,  if  any,  and  a  statement  that 
the  person  is  not  identified  for  value  added  tax  purposes 
within the Community.; 

Article 26c(B)(2), 
first subpara-
graph 
(inserted by 
2002/38/EC) 

Adapted 

Article 26c(B)(2), 
second subpara-
graph, first 
sentence 
(inserted by 
2002/38/EC) 

Adapted 

Article 26c(B)(2), 
second subpara-
graph, part of 
first sentence 
(inserted by 
2002/38/EC) 

Article 26c(B)(2), 
second subpara-
graph, part of 
first sentence 
(inserted by 
2002/38/EC) 

328 

 
 
  
 
 
 
 
(c) 

name,  postal  address,  electronic  addresses, 
including 
websites,  national  tax  number,  if  any,  and  a  statement  that 
the  person  is  not  identified  for  value  added  tax  purposes 
within the Community.; 

(d)  name,  postal  address,  electronic  addresses, 

including 
websites,  national  tax  number,  if  any,  and  a  statement  that 
the  person  is  not  identified  for  value  added  tax  purposes 
within the Community.; 

(e) 

name,  postal  address,  electronic  addresses, 
including 
websites,  national  tax  number,  if  any,  and  a  statement  that 
the  person  is  not  identified  for  value  added  tax  VAT 
purposes within the Community. 

2. 

The non–established taxable person shall notify the Member State 
of  identification  of  any  changes  in  the  submitted  information 
provided. 

Article 26c(B)(2), 
second subpara-
graph, part of 
first sentence 
(inserted by 
2002/38/EC) 

Article 26c(B)(2), 
second subpara-
graph, part of 
first sentence 
(inserted by 
2002/38/EC) 

Article 26c(B)(2), 
second subpara-
graph, part of 
first sentence 
(inserted by 
2002/38/EC) 

Article 26c(B)(2), 
second subpara-
graph, second 
sentence 
(inserted by 
2002/38/EC) 

Adapted 

Article 355 

3. 
The  Member  State  of  identification  shall  identify  allocate  to  the 
non–established  taxable  person  by  means  of  an  individual  identification 
number. Based on and shall notify him of that number by electronic means. 
On  the  basis  of  the  information  used  for  this  that  identification,  Member 
States of consumption may keep their own identification systems. 

Article 26c(B)(3), 
first subpara-
graph 
(inserted by 
2002/38/EC) 

The  Member  State  of  identification  shall  notify  the  non–established 
taxable person by electronic means of the identification number allocated 
to him. 

Adapted 

Article 26c(B)(3), 
second subpara-
graph 
(inserted by 
2002/38/EC) 

329 

 
 
  
 
 
Article 356 

4. 
The  Member  State  of  identification  shall  exclude  strike  the  non–
established  taxable  person  from  the  identification  register  if  in  the 
following cases: 

Article 26c(B)(4) 
(inserted by 
2002/38/EC) 

(a) 

he  if  he  notifies  that  Member  State  that  he  no  longer  supplies 
electronic services, or; 

(b) 

if it may otherwise can be assumed that his taxable activities have 
ended, or ceased; 

(c) 

he  if  he  no  longer  fulfils  meets  the  requirements  conditions 
necessary to be allowed to for use the of this special scheme, or; 

(d) 

if  he  persistently  fails  to  comply  with  the  rules  concerning  the 
relating to this special scheme. 

Adapted 

Article 26c(B)(4) 
(a) 
(inserted by 
2002/38/EC) 

Adapted 

Article 26c(B)(4) 
(b) 
(inserted by 
2002/38/EC) 

Adapted 

Article 26c(B)(4) 
(c) 
(inserted by 
2002/38/EC) 

Adapted 

Article 26c(B)(4) 
(d) 
(inserted by 
2002/38/EC) 

Adapted 

Article 357 

5. 
The  non–established  taxable  person  shall  submit  by  electronic 
means to the Member State of identification a value added tax VAT return 
for  each  calendar  quarter,  whether  or  not  electronic  services  have  been 
supplied. The VAT return shall be submitted within 20 days following the 
end of the reporting tax period to which covered by the return refers. 

Article 26c(B)(5), 
first subpara-
graph 
(inserted by 
2002/38/EC) 

Adapted 

330 

 
 
  
 
 
 
Article 358 

The  value  added  tax  VAT  return  shall  set  out  show  the  identification 
number and, for each Member State of consumption where tax has become 
due, in which VAT is due, the total value, less value added tax exclusive of 
VAT, of supplies of electronic services for carried out during the reporting 
tax  period  and  the  total  amount  of  the  corresponding  tax  VAT.  The 
applicable tax rates and the total tax VAT due shall must also be indicated 
on the return. 

Article 26c(B)(5), 
first subpara-
graph 
(inserted by 
2002/38/EC) 

Adapted 

Article 359 

6.1. 

The value–added tax VAT return shall be made out in Euro euro.  Article 26c(B)(6), 

first sentence 
(inserted by 
2002/38/EC) 

Adapted 

Member States which have not adopted the Euro, euro may require 
the  tax  VAT  return  to  be  made  out  in  their  national  currencies 
currency.  If  the  supplies  have  been  made  in  other  currencies,  the 
non–established 
the  purposes  of 
taxable  person  shall,  for 
completing  the  VAT  return,  use  the  exchange  rate  valid  for 
applying  on  the  last  date  day  of  the  reporting  tax  period  shall  be 
used when completing the value added tax return. 

Article 26c(B)(6), 
second and third 
sentences 
(inserted by 
2002/38/EC) 

Adapted 

2. 

The  exchange  conversion  shall  be  done  following  made  by 
applying  the  exchange  rates  published  by  the  European  Central 
Bank for that day, or, if there is no publication on that day, on the 
next day of publication. 

Article 26c(B)(6), 
fourth sentence 
(inserted by 
2002/38/EC) 

Article 360 

The non–established taxable person shall pay the value–added tax 

7. 
VAT when submitting the VAT return. 

Adapted 

Article 26c(B)(7), 
first sentence 
(inserted by 
2002/38/EC) 

Adapted 

331 

 
 
  
 
 
 
 
 
Payment  shall  be  made  to  a  bank  account  denominated  in  Euro  euro, 
designated  by  the  Member  State  of  identification.  Member  States  which 
have not adopted the Euro euro may require the payment to be made to a 
bank account denominated in their own currency. 

Article 26c(B)(7), 
second and third 
sentences 
(inserted by 
2002/38/EC) 

Article 361 

Notwithstanding  Article 1(1)  of  Directive 86/560/EEC,  the  The 
8. 
non–established  taxable  person  making  use  of  this  special  scheme  shall, 
instead of making deductions under Article 17(2), deducting VAT pursuant 
to  Article 163,  be  granted  a  refund  according  to  refunded  in  accordance 
with  Directive 86/560/EEC.  Articles 2(2),  2(3)  and  (3)  and  Article 4(2)  of 
Directive 86/560/EEC  will  shall  not  apply  to  the  refund  related  refunds 
relating to electronic supplies services covered by this special scheme. 

Article 26c(B)(8) 
(inserted by 
2002/38/EC) 

Adapted 

Article 362 

9.1. 

The  non–established  taxable  person  shall  keep  records  of  the 
transactions  covered  by  this  special  scheme  in  sufficient  detail. 
Those  records  must  be  sufficiently  detailed  to  enable  the  tax 
administration authorities of the Member State of consumption to 
determine verify that the value added tax VAT return referred to 
in (5) is correct. 

Article 26c(B)(9) 
(inserted by 
2002/38/EC) 

Adapted 

2. 

These The records should referred to in paragraph 1 must be made 
available  electronically  on  request  to  the  Member  State  of 
identification and to the Member State of consumption. 

These records shall be maintained Those records must be kept for 
a period of ten years from the end of the year when during which 
the transaction was carried out. 

Article 26c(B)(9), 
second sentence 
(inserted by 
2002/38/EC) 

Adapted 

Article 26c(B)(9), 
third sentence 
(inserted by 
2002/38/EC) 

Adapted 

332 

 
 
  
 
 
 
 
TITLE XVITITLE XIII 

TRANSITIONAL PROVISIONSDEROGATIONS 

Chapter 1 

General derogations 

Section 1 

Derogations for States which were members of the Community on 
1 January 1978 

Article 28Article 363 

Title XVI 
(77/388/EEC) 

Heading of 
Title XVI 
(77/388/EEC) 

Adapted 

Article 28 
(77/388/EEC) 

Article 28(1) 
(77/388/EEC) 

Obsolete 

Any provisions brought into force by the Member States under the 
provisions  of  the  first  four  indents  of  Article 17  of  the  second 
Council  Directive  of  11 April  1967  shall  cease  to  apply,  in  each 
Member  State,  as  from  the  respective  dates  on  which  the 
provisions referred to in the second paragraph of Article 1 of this 
Directive come into force. 

1. 

1a. 

Until a date which may not be later than 30 June 1999, the United 
Kingdom of Great Britain and Northern Ireland may, for imports 
of works of art, collectors’ items or antiques  which qualified for 
an exemption on 1 January 1993, apply Article 11(B)(6) in such a 
way that the value added tax due on importation is, in any event, 
equal  to  2.5%  of  the  amount  determined  in  accordance  with 
Article 11(B)(1) to (4). 

Article 28(1a) 
(inserted by 
94/5/EC) 

Obsolete 

3. 

During the transitional period referred to in paragraph 4, Member 
States may: 

Article 28(3) 
(77/388/EEC) 

continue to subject to tax Member States which, at 1 January 1978, 
(a) 
taxed  the  transactions  exempt  under  Article  13  or  15  set  out  listed  in 
Annex E  to  this  Directive  Annex IX,  Part A,  may  continue  to  tax  those 
transactions;. 

Obsolete 

Article 28(3)(a) 
(77/388/EEC) 

Adapted 

333 

 
 
  
 
 
 
 
 
 
Article 364 

(b) 
continue  to  exempt  the  activities  set  out  Member  States  which,  at 
1 January  1978,  exempted  the  transactions  listed  in  Annex F  under 
Annex IX,  Part B,  may  continue  to  exempt  those  transactions,  in 
accordance  with  the  conditions  existing  applying  in  the  Member  State 
concerned on that date;. 

Article 28(3)(b) 
(77/388/EEC) 

Adapted 

Article 365 

(d) 
continue to apply Member States which, at 1 January 1978, applied 
provisions derogating from the principle of immediate deduction laid down 
in  the  first  paragraph  of  Article 18(2)  Article 173  may  continue  to  apply 
those provisions;. 

Article 28(3)(d) 
(77/388/EEC) 

Adapted 

Article 366 

(e) 
continue  to  apply  measures  Member  States  which,  at  1 January 
1978,  applied  provisions  derogating  from  the  provisions  of  Articles 6(4) 
and  11(A)(3)(c)  Article 29  or  from  point (c)  of  the  first  paragraph  of 
Article 78 may continue to apply those provisions;. 

Article 28(3)(e) 
(amended by 
94/5/EC) 

Adapted 

Article 367 

by By way of derogation from Articles 17(3) and 26(3), continue to 
(g) 
exempt  Articles 164  and  302,  Member  States  which,  at  1 January  1978, 
exempted, without repayment of input tax deductibility of the VAT paid at 
the  preceding  stage,  the  services  of  travel  agents,  as  referred  to  in 
Article 26(3).  This  Article 302,  may  continue  to  exempt  those  services. 
That derogation shall also apply to also in respect of travel agents acting in 
the name and on account behalf of the traveller. 

Article 28(3)(g) 
(77/388/EEC) 

Adapted 

Section 2 

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

334 

 
 
  
 
 
 
 
 
 
 
Article 368 

(b) 
For  the  purposes  of  implementing  the  provisions  laid  down  in 
Article 28(3), the Hellenic Republic is authorized Greece may continue to 
exempt  under  the  conditions  laid  down  in  Article 28(4)  the  following 
transactions  listed  in  Annex F  points (2),  (8),  (9),  (11)  and  (12)  of 
Annex IX,  Part B,  in  accordance  with  the  conditions  applying  in  that 
Member State on the date of its accession:. 

Annex VIII(II)(2) 
(b) 
(Act of Accession, 
EL) 

Adapted 

2. 

services supplied by authors, artist, performers, lawyers and other 
members  of  the  liberal  professions,  other  than  the  medical  and 
paramedical  professions,  in  so  far  as  these  are  not  services 
specified in Annex B to the second Council Directive of 11 April 
1967; 

Annex VIII(II)(2) 
(b) 
(Act of Accession, 
EL) 

9. 

treatment of animals by veterinary surgeons; 

12. 

the supply of water by public authorities; 

16. 

supplies of those buildings and land described in Article 4(3); 

Annex VIII(II)(2) 
(b) 
(Act of Accession, 
EL) 

Annex VIII(II)(2) 
(b) 
(Act of Accession, 
EL) 

Annex VIII(II)(2) 
(b) 
(Act of Accession, 
EL) 

the  supply,  modification,  repair,  maintenance,  chartering  and 
hiring  of  commercial  inland  waterway  vessels  and  the  supply, 
hiring, repair and maintenance of equipment incorporated or used 
therein; 

Annex VIII(II)(2) 
(b) 
(Act of Accession, 
EL) 

18. 

23. 

the  supply,  modification,  repair,  maintenance,  chartering  and 
hiring  of  aircraft,  including  equipment  incorporated  or  used 
therein, used by State institutions; 

Annex VIII(II)(2) 
(b) 
(Act of Accession, 
EL) 

Annex VIII(II)(2) 
(b) 
(Act of Accession, 
EL) 

25. 

the  supply,  modification,  repair,  maintenance  chartering  and 
hiring of warships. 

335 

 
 
  
 
 
Article 369 

Pending  a  decision  by 
the  Council,  which,  under  Article 3  of 
Directive 89/465/EEC,  is  to  act  on  the  abolition  of  the  transitional 
derogations  provided  for  in  paragraph 3,  Spain  shall  be  authorised  may 
continue  to  exempt  the  transactions  referred  to  supply  of  services 
performed by authors, listed in point 2 point (2)  of  Annex F  in respect of 
services  rendered  by  authors  Annex IX,  Part B,  and  the  transactions 
referred  to  listed  in  points 23  and  25  points (11)  and  (12)  of  Annex F 
Annex IX,  Part B,  in  accordance  with  the  conditions  applying  in  that 
Member State on the date of its accession. 

Article 28(3a) 
(inserted by 
91/680/EEC) 

Adapted 

Article 370 

(b) 
For  the  application  of  the  provisions  in  Article 28(3)(b),  the 
Portuguese Republic shall be authorized Portugal may continue to exempt 
the  transactions  listed  in  points 2,  3,  6,  9,  10,  16,  17,  18,  26  and  27 
points (2),  (4),  (7),  (9),  (10)  and  (13)  of  Annex F  Annex IX,  Part B,  in 
accordance with the conditions applying in that Member State on the date 
of its accession. 

Article 371 

(h)1. 

For the purposes of Article 28(3)(a), the Republic of Austria may 
continue  to  tax  the  transactions  listed  in  point (2)  of  Annex IX, 
Part A:. 

– 

the transactions listed in point 7 of Annex E. 

Annex IV(3)(b), 
first subpara-
graph 
(Act of Accession, 
ES and PT) 

Adapted 

Annex IX(2)(h), 
first subpara-
graph 
(Act of Accession, 
AT, FI and SE) 

Adapted 

Annex IX(2)(h), 
first subpara-
graph, second 
indent 
(Act of Accession, 
AT, FI and SE) 

336 

 
 
  
 
 
 
 
(i)2. 

For the purposes of applying Article 28(3)(b), the Republic of For 
as long as the same exemptions are applied in any of the Member 
States  which  were  members  of  the  Community  on  31 December 
1994, Austria may, in accordance with the conditions applying in 
that Member State on the date of its accession, continue to exempt 
from value added tax the following transactions: 

–(a)  the transactions listed in points 7 and 16 points (5) and (9) of 
Annex F, so long as the same exemptions are applied to any 
of the present Member States Annex IX, Part B,; 

–(b)  with  refund  of  tax  deductibility  of  the  VAT  paid  at  the 
preceding  stage,  all  parts  of 
international  passenger 
transport  operations,  carried  out  by  air,  sea  or  inland 
waterways  waterway,  from  Austria  to  a  another  Member 
State  or  to  a  third  country  or  vice  versa,  other  than 
passenger  transport  operations  on  Lake  Constance,  so  long 
as the same exemption applies to any of the present Member 
States. 

Annex IX(2)(i), 
first subpara-
graph 
(Act of Accession, 
AT, FI and SE) 

Adapted 

Annex IX(2)(i), 
first subpara-
graph, second 
indent 
(Act of Accession, 
AT, FI and SE) 

Annex IX(2)(i), 
first subpara-
graph, third 
indent 
(Act of Accession, 
AT, FI and SE) 

Adapted 

Article 372 

(m)1.  For the purposes of implementing Article 28(3)(a), and so long as 
such transactions are subject to tax by any of the present Member 
States,  the  Republic  of  Finland  may  continue  to  tax  the 
transactions  listed  in  point 7  point (2)  of  Annex E  Annex IX, 
Part A, for as long as the same transactions are taxed in any of the 
Member  States  which  were  members  of  the  Community  on 
31 December 1994. 

Annex IX(2)(m), 
first subpara-
graph 
(Act of Accession, 
AT, FI and SE) 

Adapted 

(n)2. 

For the purposes of implementing Article 28(3)(b), and so long as 
the  same  exemption  is  applied  by  any  of  the  present  Member 
States,  the  Republic  of  Finland  may,  in  accordance  with  the 
conditions  applying  in  that  Member  State  on  the  date  of  its 
accession, continue to exempt from value added tax the supply of 
services  by  authors,  artists  and  performers,  listed  in  point (2)  of 
Annex IX, Part B, and the transactions listed in points (5), (9) and 
(10) of Annex IX, Part B, for as long as the same exemptions are 
applied in any of the Member States which were members of the 
Community on 31 December 1994:. 

Annex IX(2)(n), 
first subpara-
graph 
(Act of Accession, 
AT, FI and SE) 

Adapted 

337 

 
 
  
 
 
– 

services supplied by authors, artists and performers referred 
to in point 2 of Annex F; 

– 

the transactions listed in points 7, 16 and 17 of Annex F. 

Annex IX(2)(i), 
first subpara-
graph, first indent
(Act of Accession, 
AT, FI and SE) 

Annex IX(2)(i), 
first subpara-
graph, second 
indent 
(Act of Accession, 
AT, FI and SE) 

Article 373 

(aa) 
For the purposes of applying Article 28(3)(b), so long as the same 
exemptions are applied to any of the present Member States, the Kingdom 
of  Sweden  may,  in  accordance  with  the  conditions  applying  in  that 
Member State on the date of its accession, continue to exempt from value 
added tax the supply of services by authors, artists and performers, listed in 
point (2) of Annex IX, Part B, and the transactions listed in points (1), (9) 
and  (10)  of  Annex IX,  Part  B,  for  as  long  as  the  same  exemptions  are 
applied  in  any  of  the  Member  States  which  were  members  of  the 
Community on 31 December 1994:. 

Annex IX(2)(aa), 
first subpara-
graph 
(Act of Accession, 
AT, FI and SE) 

Adapted 

– 

services supplied by authors, artists and performers referred to in 
point 2 of Annex F; 

– 

the transactions listed in points 1, 16 and 17 of Annex F. 

Annex IX(2)(aa), 
first subpara-
graph, first indent
(Act of Accession, 
AT, FI and SE) 

Annex IX(2)(aa), 
first subpara-
graph, second 
indent 
(Act of Accession, 
AT, FI and SE) 

338 

 
 
  
 
 
Article 374 

of 

the 

For 

purposes 

applying  Article 28(3)(b) 

of 
(b) 
Directive 77/388/EEC, 
the  The  Czech  Republic  may  maintain  an 
exemption  from  value  added  tax  on,  in  accordance  with  the  conditions 
applying  in  that  Member  State  on  the  date  of  its  accession,  continue  to 
exempt the international transport of passengers, as referred to in point 17 
point (10)  of  Annex F  to  the  Directive,  until  the  condition  set  out  in 
Article 28(4) of the Directive is fulfilled or Annex IX, Part B, for as long 
as the same exemption is applied by in any of the present Member States, 
whichever  is  the  earlier  which  were  members  of  the  Community  on 
30 April 2004. 

Article 375 

of 

the 

For 

purposes 

applying  Article 28(3)(b) 

of 
(b) 
Directive 77/388/EEC,  Estonia  may  maintain  an  exemption  from  value 
added tax on, in accordance with the conditions applying in that Member 
State  on  the  date  of  its  accession,  continue  to  exempt  the  international 
transport of passengers, as referred to in point 17 point (10) of Annex F to 
the Directive, until the condition set out in Article 28(4) of the Directive is 
fulfilled or Annex IX, Part B, for as long as the same exemption is applied 
by  in  any  of  the  present  Member  States,  whichever  is  the  earlier  which 
were members of the Community on 30 April 2004. 

Annex V(5)(1)(b) 
(2003 Act of 
Accession) 

Adapted 

Annex VI(7)(1)(b)
(2003 Act of 
Accession) 

Adapted 

Article 376 

For  the  purposes  of  applying  Article 28(3)(b)  of  Directive 77/388/EEC, 
Cyprus  may  maintain  an  exemption  from  value  added  tax  on,  in 
accordance with the conditions applying in that Member State on the date 
of  its  accession,  continue  to  exempt  the  international  transport  of 
passengers,  as  referred  to  in  point 17  point (10)  of  Annex F  to  the 
Directive,  until  the  condition  set  out  in  Article 28(4)  of  the  Directive  is 
fulfilled or Annex IX, Part B, for as long as the same exemption is applied 
by  in  any  of  the  present  Member  States,  whichever  is  the  earlier  which 
were members of the Community on 30 April 2004. 

Annex VII(7)(1), 
sixth subpara-
graph 
(2003 Act of 
Accession) 

Adapted 

339 

 
 
  
 
 
 
 
Article 377 

For the purposes of applying Article 28(3)(b) of Directive 77/388/EEC, as 
long  as  the  same  exemptions  are  applied  in  any  of  the  Member  States 
which  were  members  of  the  Community  on  30 April  2004,  Latvia  may 
maintain  an  exemption  from  value  added  tax  on  services  supplied  by 
authors,  artists  and  performers,  referred  to  in  point 2  of  Annex F  of  the 
Directive,  until  the  condition  set  out  in  Article 28(4)  of  the  Directive  is 
fulfilled  or  so  long  as  the  same  exemptions  are  applied  by  any  of  the 
present  Member  States,  whichever  is  the  earlier,  in  accordance  with  the 
conditions  applying  in  that  Member  State  on  the  date  of  its  accession, 
continue to exempt the following transactions.: 

Annex VIII(7)(1) 
(b), second sub-
paragraph  
(2003 Act of 
Accession) 

Adapted 

(a) 

(b) 

of 

the 

purposes 

applying  Article 28(3)(b) 

For 
of 
Directive 77/388/EEC,  Latvia  may  maintain  an  exemption  from 
value  added  tax  on  the  supply  of  services  supplied  by  authors, 
artists  and  performers,  as  referred  to  in  point 2  point (2)  of 
Annex F  of  the  Directive,  until  the  condition  set  out  in 
Article 28(4)  of  the  Directive  is  fulfilled  or  so  long  as  the  same 
exemptions  are  applied  by  any  of  the  present  Member  States, 
whichever is the earlier Annex IX, Part B.; 

of 

the 

purposes 

applying  Article 28(3)(b) 

For 
of 
Directive 77/388/EEC,  Latvia  may  also  maintain  an  exemption 
from value added tax on the international transport of passengers, 
as referred to in  point 17 point (10) of Annex F of the Directive, 
until  the  condition  set  out  in  Article 28(4)  of  the  Directive  is 
fulfilled or so long as the same exemptions are applied by any of 
the  present  Member  States,  whichever  is  the  earlier  Annex IX, 
Part B. 

Annex VIII(7)(1) 
(b), second sub-
paragraph  
(2003 Act of 
Accession) 

Annex VIII(7)(1) 
(b), third sub-
paragraph 
(2003 Act of 
Accession) 

Article 378 

For  the  purposes  of  applying  Article 28(3)(b)  of  Directive 77/388/EEC, 
Lithuania  may  maintain  an  exemption  from  value  added  tax  on,  in 
accordance with the conditions applying in that Member State on the date 
of  its  accession,  continue  to  exempt  the  international  transport  of 
passengers,  as  referred  to  in  point 17  point (10)  of  Annex F  to  the 
Directive,  until  the  condition  set  out  in  Article 28(4)  of  the  Directive  is 
fulfilled or Annex IX, Part B, for as long as the same exemption is applied 
by  in  any  of  the  present  Member  States,  whichever  is  the  earlier  which 
were members of the Community on 30 April 2004. 

Annex IX(8)(1) 
(2003 Act of 
Accession) 

Adapted 

340 

 
 
  
 
 
 
Article 379 

of 

the 

For 

purposes 

applying  Article 28(3)(b) 

(c) 
of 
Directive 77/388/EEC,  Hungary  may  maintain  an  exemption  from  value 
added tax on, in accordance with the conditions applying in that Member 
State  on  the  date  of  its  accession,  continue  to  exempt  the  international 
transport of passengers, as referred to in point 17 point (10) of Annex F to 
the Directive, until the condition set out in Article 28(4) of the Directive is 
fulfilled or Annex IX, Part B, for as long as the same exemption is applied 
by  in  any  of  the  present  Member  States,  whichever  is  the  earlier  which 
were members of the Community on 30 April 2004. 

Article 380 

of 

the 

For 

purposes 

applying  Article 28(3)(b) 

2. 
of 
Directive 77/388/EEC, For as long the same exemptions are applied in any 
of the Member States which were members of the Community on 30 April 
2004, Malta may maintain, in accordance with the conditions applying in 
that  Member  State  on  the  date  of  its  accession,  continue  to  exempt  the 
following exemptions transactions: 

Annex X(7)(1)(c) 
(2003 Act of 
Accession) 

Adapted 

Annex XI(7)(2) 
(2003 Act of 
Accession) 

Adapted 

(b)(a) 

(c)(b) 

(a)(c) 

from value added tax without credit for input deductibility of the 
VAT on paid at the preceding stage, the supply of water by a body 
governed  by  public  authorities,  law,  as  referred  to  in  point 12 
point (8) of Annex F to the Directive, until the condition set out in 
Article 28(4) of the Directive is fulfilled or for as long as the same 
exemption  is  applied  by  any  of  the  present  Member  States, 
whichever is the earlier Annex IX, Part B,; 

Annex XI(7)(2)(b)
(2003 Act of 
Accession) 

Adapted 

from value added tax without credit for input deductibility of the 
VAT  on  paid  at  the  preceding  state,  the  supply  of  buildings  and 
building  land,  as  referred  to  in  point 16  point (9)  of  Annex F  to 
the  Directive,  until  the  condition  set  out  in  Article 28(4)  of  the 
Directive  is  fulfilled  or  for  as  long  as  the  same  exemption  is 
applied  by  any  of  the  present  Member  States,  whichever  is  the 
earlier Annex IX, Part B.; 

Annex XI(7)(2)(c) 
(2003 Act of 
Accession) 

Adapted 

transport, 

inland  passenger 

from value added tax on with deductibility of the VAT paid at the 
international 
preceding  stage, 
passenger  transport  and  domestic  inter–island  sea  passenger 
transport,  as  referred  to  in  point 17  point (10)  of  Annex F  to  the 
Directive,  until  the  condition  set  out  in  Article 28(4)  of  the 
Directive  is  fulfilled  or  for  as  long  as  the  same  exemption  is 
applied  by  any  of  the  present  Member  States,  whichever  is  the 
earlier Annex IX, Part B,. 

Annex XI(7)(2)(a) 
(2003 Act of 
Accession) 

Adapted 

341 

 
 
  
 
 
 
Article 381 

of 

the 

For 

purposes 

applying  Article 28(3)(b) 

(c) 
of 
Directive 77/388/EEC,  Poland  may  maintain  an  exemption  from  value 
added tax on, in accordance with the conditions applying in that Member 
State  on  the  date  of  its  accession,  continue  to  exempt  the  international 
transport of passengers, as referred to in point 17 point (10) of Annex F to 
the Directive, until the condition set out in Article 28(4) of the Directive is 
fulfilled or Annex IX, Part B, for as long as the same exemption is applied 
by  in  any  of  the  present  Member  States,  whichever  is  the  earlier  which 
were members of the Community on 30 April 2004. 

Article 382 

of 

the 

For 

purposes 

applying  Article 28(3)(b) 

(b) 
of 
Directive 77/388/EEC,  Slovenia  may  maintain  an  exemption  from  value 
added tax on, in accordance with the conditions applying in that Member 
State  on  the  date  of  its  accession,  continue  to  exempt  the  international 
transport of passengers, as referred to in point 17 point (10) of Annex F to 
the Directive, until the condition set out in Article 28(4) of the Directive is 
fulfilled or Annex IX, Part B, for as long as the same exemption is applied 
by  in  any  of  the  present  Member  States,  whichever  is  the  earlier  which 
were members of the Community on 30 April 2004. 

Annex XII(9)(2) 
(2003 Act of 
Accession) 

Adapted 

Annex XIII(6)(1) 
(b) 
(2003 Act of 
Accession) 

Adapted 

Article 383 

For  the  purposes  of  applying  Article 28(3)(b)  of  Directive 77/388/EEC, 
Slovakia  may  maintain  an  exemption  from  value  added  tax  on,  in 
accordance with the conditions applying in that Member State on the date 
of  its  accession,  continue  to  exempt  the  international  transport  of 
passengers,  as  referred  to  in  point 17  point (10)  of  Annex F  to  the 
Directive,  until  the  condition  set  out  in  Article 28(4)  of  the  Directive  is 
fulfilled or Annex IX, Part B, for as long as the same exemption is applied 
by  in  any  of  the  present  Member  States,  whichever  is  the  earlier  which 
were members of the Community on 30 April 2004. 

Annex XIV(7), 
third subpara-
graph  
(2003 Act of 
Accession) 

Adapted 

Section 3 

Provisions common to Sections 1 and 2 

342 

 
 
  
 
 
 
 
 
 
Article 384 

(c)  Member  States  which  exempt  the  transactions  referred  to  in 
Article 364 or Articles 368 to 383 may grant to taxable persons the option 
right to opt for taxation of exempt those transactions under the conditions 
set out in Annex G;. 

Article 28(3)(c) 
(77/388/EEC) 

Adapted 

Article 385 

(f)  Member  States  may  provide  that  for  supplies,  in  respect  of  the 
supply  of  buildings  and  building  land  purchased  for  the  purpose  of  resale 
by  a  taxable  person  for  whom  tax  the  VAT  on  the  purchase  was  not 
deductible,  the  taxable  amount  shall  be the  difference  between  the  selling 
price and the purchase price;. 

Article 28(3)(f) 
(77/388/EEC) 

Article 386 

4.1. 

5.2. 

The  transitional  period  shall  last  initially  for  five  years  as  from 
1 January  1978.  At  the  latest  six  months  before  the  end  of  this 
period,  and  subsequently  as  necessary,  the  The  Council  shall,  on 
the  basis  of  a  report  from  the  Commission,  review  the  situation 
with regard to the derogations set out provided for in paragraph 2 
on the basis of a report from the Commission Sections 1 and 2 and 
shall unanimously determine on a proposal from the Commission, 
acting in accordance with Article 93 of the Treaty decide whether 
any or all of these those derogations shall is to be abolished. 

Article 28(4) 
(77/388/EEC) 

Adapted 

At  the  end  of  the  transitional  period  By  way  of  definitive 
arrangements,  passenger  transport  shall  be  taxed  in  the  country 
Member State of departure for that part of the journey taking place 
within  the  Community  according  to,  in  accordance  with  the 
detailed rules of procedure to be laid down by the Council, acting 
unanimously  on  a  proposal  from  the  Commission  in  accordance 
with Article 93 of the Treaty. 

Article 28(5) 
(77/388/EEC) 

Adapted 

Chapter 2 

Derogations subject to authorisation 

Section 1 

Simplification measures and measures to prevent tax evasion or 
avoidance 

343 

 
 
  
 
 
 
 
 
 
 
 
 
TITLE XV 

SIMPLIFICATION PROCEDURES 

Article 387 

5. 
Those  Member  States  which  apply  on,  at  1 January  1977,  applied 
special  measures  of  the  type  referred  to  in  paragraph 1  above  to  simplify 
the procedure for collecting VAT or to prevent certain forms of tax evasion 
or  avoidance  may  retain  them  providing  provided  that  they  notify  have 
notified  the  Commission  of  them  accordingly  before  1 January  1978  and 
providing  that  where  such  derogations  are  designed  to  simplify  the 
procedure  for  charging  tax  they  conform  simplification  measures  comply 
with  the requirement  criterion laid down  in paragraph 1 above the second 
subparagraph of Article 388(1). 

Title XV 
(77/388/EEC) 

Heading of 
Title XV 
(77/388/EEC) 

Article 27(5) 
(77/388/EEC) 

Adapted 

1. 

2. 

Article 27Article 388 

The  Council,  acting  unanimously  on  a  proposal  from  the 
Commission,  may  authorise  any  Member  State  to  introduce 
special  measures  for  derogation  from  the  provisions  of  this 
Directive, in  order  to  simplify  the  procedure  for  charging  the  tax 
collecting VAT or to prevent certain types forms of tax evasion or 
avoidance. 

Article 27 
(77/388/EEC) 

Article 27(1), first 
sentence 
(replaced by 
2004/7/EC) 

Adapted 

Measures intended to simplify the procedure for charging the tax 
collecting  VAT  may  not,  except  to  a  negligible  extent,  may  not 
affect the overall amount of the tax revenue of the Member State 
collected at the stage of final consumption. 

Article 27(1), 
second sentence 
(replaced by 
2004/7/EC) 

A  Member  State  wishing  to  introduce  the  measure  referred  to  in 
paragraph 1  shall  send  an  application  to  the  Commission  and 
provide  it  with  all  the  necessary  information.  If  the  Commission 
considers  that  it  does  not  have  all  the  necessary  information,  it 
shall  contact  the  Member  State  concerned  within  two  months  of 
receipt of the application and specify what additional information 
is required. 

Adapted 

Article 27(2), first 
and second 
sentences 
(replaced by 
2004/7/EC) 

344 

 
 
  
 
 
 
 
3. 

4. 

1. 

2. 

Once  the  Commission  has  all  the  information  it  considers 
necessary  for  appraisal  of  the  request  it  shall  within  one  month 
notify  the  requesting  Member  State  accordingly  and  it  shall 
transmit the request, in its original language, to the other Member 
States. 

Article 27(2), 
third sentence  
(replaced by 
2004/7/EC) 

sentence 

Within  three  months  of  giving  the  notification  referred  to  in  the 
last 
the 
Commission  shall  present  to  the  Council  either  an  appropriate 
proposal  or,  should  it  object  to  the  derogation  requested,  a 
communication setting out its objections. 

subparagraph  of  paragraph 2, 

second 

Article 27(3) 
(replaced by 
2004/7/EC) 

In any event, the The procedure set out laid down in paragraphs 2 
and 3 above shall, in any event, be completed within eight months 
of receipt of the application by the Commission. 

Article 27(4) 
(replaced by 
2004/7/EC) 

Section 2 

International agreements 

Article 30Article 389 

International agreements 

The  Council,  acting  unanimously  on  a  proposal  from  the 
Commission, may authorise any Member State to conclude with a 
third country or an international  organisation body an agreement 
which may contain derogations from this Directive. 

Article 30 
(replaced by 
2004/7/EC) 

Heading of 
Article 30 
(replaced by 
2004/7/EC) 

Article 30(1) 
(replaced by 
2004/7/EC) 

Adapted 

A  Member  State  wishing  to  conclude  such  an  agreement  shall 
send an application to the Commission and provide it with all the 
necessary  information.  If  the  Commission  considers  that  it  does 
not  have  all  the  necessary  information,  it  shall  contact  the 
Member  State  concerned  within  two  months  of  receipt  of  the 
application and specify what additional information is required. 

Article 30(2), first 
and second 
sentences 
(replaced by 
2004/7/EC) 

Once  the  Commission  has  all  the  information  it  considers 
necessary  for  appraisal  of  the  request  it  shall  within  one  month 
notify  the  requesting  Member  State  accordingly  and  it  shall 
transmit the request, in its original language, to the other Member 
States. 

Article 30(2), 
third sentence 
(replaced by 
2004/7/EC) 

345 

 
 
  
 
 
 
 
 
3. 

4. 

sentence 

Within  three  months  of  giving  the  notification  referred  to  in  the 
last 
the 
Commission  shall  present  to  the  Council  either  an  appropriate 
proposal  or,  should  it  object  to  the  derogation  requested,  a 
communication setting out its objections. 

subparagraph  of  paragraph 2, 

second 

Article 30(3) 
(replaced by 
2004/7/EC) 

In any event, the The procedure set out laid down in paragraphs 2 
and 3 above shall, in any event, be completed within eight months 
of receipt of the application by the Commission. 

Article 30(4) 
(replaced by 
2004/7/EC) 

TITLE XVIIITITLE XIV 

MISCELLANEOUS 

Chapter 1 

Implementing measures 

Article 29aArticle 390 

Implementing measures 

The  Council,  acting  unanimously  on  a  proposal  from  the  Commission, 
shall adopt the measures necessary to implement this Directive. 

Chapter 2 

VAT Committee 

Title XVIII 
(77/388/EEC) 

Heading of 
Title XVIII 
(77/388/EEC) 

Article 29a  
(inserted by 
2004/7/EC) 

Heading of 
Article 29a 
(inserted by 
2004/7/EC) 

Article 29a  
(inserted by 
2004/7/EC) 

346 

 
 
  
 
 
 
 
 
 
TITLE XVII 

VALUE ADDED TAX COMMITTEE 

Article 29Article 391 

Title XVII 
(77/388/EEC) 

Heading of 
Title XVII 
(77/388/EEC) 

Article 29 
(77/388/EEC) 

An Advisory Committee advisory committee on value added tax, 
hereinafter called ‘the VAT Committee’, is hereby set up. 

Article 29(1) 
(77/388/EEC) 

1. 

2. 

The  VAT  Committee  shall  consist  of  representatives  of  the 
Member States and of the Commission. 

The  chairman  of  the  Committee  shall  be  a  representative  of  the 
Commission. 

Secretarial  services  for  the  Committee  shall  be  provided  by  the 
Commission. 

3. 

The VAT Committee shall adopt its own rules of procedure. 

4. 

In addition to the points forming the subject to the of consultation 
provided for under pursuant to this Directive, the VAT Committee 
shall  examine  questions  raised  by  its  chairman,  on  his  own 
initiative or at the request of the representative of a Member State, 
which  concern  the  application  of  the  Community  provisions  on 
value added tax VAT. 

Chapter 3 

Conversion rates 

347 

Adapted 

Article 29(2), first 
subparagraph 
(77/388/EEC) 

Adapted 

Article 29(2), 
second subpara-
graph 
(77/388/EEC) 

Article 29(2), 
third subpara-
graph 
(77/388/EEC) 

Article 29(3) 
(77/388/EEC) 

Adapted 

Article 29(4) 
(77/388/EEC) 

Adapted 

 
 
  
 
 
 
 
 
 
Article 31 

Unit of account 

Article 31 
(77/388/EEC) 

Heading of 
Article 31 
(77/388/EEC) 

1. 

The  unit  of  account  used  in  this  Directive  shall  be  the  European 
unit of account (EUA) defined by Decision 75/250/EEC. 

Article 31(1) 
(77/388/EEC) 

Article 28mArticle 392 

Rate of conversion 

Obsolete 

Article 28m 
(inserted by 
91/680/EEC) 

Heading of 
Article 28m 
(inserted by 
91/680/EEC) 

To  determine  Without  prejudice  to  any  other  particular  provisions,  the 
equivalents in their national currencies currency of the amounts expressed 
in  ECU’s  in  this  Title  Member  States  in  euro  specified  in  this  Directive 
shall  use  be  determined  on  the  basis  of  the  euro  conversion  rate  of 
exchange applicable on 16 December 1991 1 January 1999. 

Article 28m 
first sentence 
(replaced by the 
2003 Act of 
Accession) 

However,  the  Czech  Republic,  Estonia,  Cyprus,  Latvia,  Lithuania, 
Hungary,  Malta,  Poland,  Slovenia  and  Slovakia  shall  use  the  rate  of 
exchange applicable on the date of their accession. 

Modified 

Article 28m 
second sentence 
(inserted by the 
2003 Act of 
Accession) 

Article 393 

2. 
When  converting  this  unit  of  account  the  amounts  referred  to  in 
Article 392 into  national  currencies,  Member  States  shall  have  the  option 
of rounding the may adjust the amounts resulting from this that conversion 
either upwards or downwards by up to 10%. 

Article 31(2) 
(77/388/EEC) 

Adapted 

Chapter 4 

Other taxes, duties and charges 

348 

 
 
  
 
 
 
 
Article 33Article 394 

Without  prejudice  to  other  Community  provisions,  in  particular 
1. 
those  laid  down  in  the  Community  provisions  in  force  relating  to  the 
general  arrangements  for  the  holding,  movement  and  monitoring  of 
products subject to excise duty, of Community law, this Directive shall not 
prevent  a  Member  State  from  maintaining  or  introducing  taxes  on 
insurance  contracts,  taxes  on  betting  and  gambling,  excise  duties,  stamp 
duties and or, more generally, any taxes, duties or charges which cannot be 
characterized  characterised  as  turnover  taxes,  provided  however  that  the 
collecting  of  those  taxes,  duties  or  charges  do  does  not,  in  trade  between 
Member  States,  give  rise,  in  trade  between  Member  States,  to  formalities 
connected with the crossing of frontiers. 

TITLE XVI ATITLE XV 

TRANSITIONAL ARRANGEMENTS FOR THE 
TAXATION OF TRADE BETWEEN MEMBER STATES 
AND FINAL PROVISIONS 

TITLE XIX 

FINAL PROVISIONS 

Article 28lArticle 395 

Period of application 

Article 33 
(replaced by 
91/680/EEC) 

Article 33(1) 
(replaced by 
91/680/EEC) 

Adapted 

Title XVI A 
(inserted by 
91/680/EEC) 

Heading of 
Title XVI A 
(inserted by 
91/680/EEC) 

Title XIX 
(77/388/EEC) 

Heading of 
Title XIX 
(77/388/EEC) 

Article 28l 
(inserted by 
91/680/EEC) 

Heading of 
Article 28l 
(inserted by 
91/680/EEC) 

The transitional arrangements provided for in this Title shall enter 
into  force  on  1 January  1993.  Before  31 December  1994  the 
Commission  shall  report  to  the  Council  on  the  operation  of  the 
transitional  arrangements  and  submit  proposals  for  a  definitive 
system. 

Article 28l, first 
paragraph 
(inserted by 
91/680/EEC) 

Obsolete 

349 

 
 
  
 
 
 
 
 
1. 

2. 

The transitional arrangements provided for in this Directive for the 
taxation of trade between Member States are transitional and shall 
be  replaced  by  a  definitive  system  for  the  taxation  of  trade 
between  Member  States  arrangements  based  in  principle  on  the 
taxation in the Member  State of origin of the  supply of goods or 
services supplied. 

To that end, after having made a detailed Having concluded, upon 
examination  of  that  the  report  and  considering  referred  to  in 
Article 398,  that  the  conditions  for  transition  to  the  definitive 
system  have  been  fulfilled  satisfactorily  arrangements  are 
satisfied, the Council shall, acting unanimously on a proposal from 
the  Commission  and  after  consulting  the  European  Parliament, 
shall  decide  before  31 December  1995  on  the  arrangements  in 
accordance  with  Article 93  of  the  Treaty,  adopt  the  provisions 
necessary  for  the  entry  into  force  and  for  the  operation  of  the 
definitive system arrangements. 

Article 28l, second 
paragraph 
(inserted by 
91/680/EEC) 

Adapted 

Article 28l, third 
paragraph 
(inserted by 
91/680/EEC) 

Adapted 

The transitional arrangement shall enter into  force for four years 
and shall  accordingly apply  until 31 December 1996. The  period 
of  application  of  the  transitional  arrangements  shall  be  extended 
automatically  until  the  date  of  entry  into  force  of  the  definitive 
system  and  in  any  event  until  the  Council  has  decided  on  the 
definitive system. 

Article 28l, fourth 
paragraph 
(inserted by 
91/680/EEC) 

Obsolete 

Article 396 

Article 1  The  arrangements  governing  radio  broadcasting  and  television 
services  and  certain  electronically  supplied  services  shall  apply  for  a 
period of three years starting from 1 July 2003. 

Article 4 
(2002/38/EC) 

Adapted 

Article 5 
(2002/38/EC) 

Adapted 

The  On  the  basis  of  a  report  from  the  Commission,  the  Council,  on  the 
basis of a report from the Commission, shall, before 30 June 2006, review 
the provisions of Article 1 of this Directive before 30 June 2006 points (j) 
and  (k)  of  Article 56(1),  Articles 57,  58  and  59,  the  second  sentence  of 
Article 95(2),  Articles 350  to  362  and  Annex II  and  shall  either,  acting  in 
accordance  with  Article 93  of  the  Treaty,  adopt  measures  on,  based  on 
non–discrimination,  concerning  an appropriate  electronic  mechanism  on  a 
non–discriminatory basis for charging calculating, declaring, collecting and 
allocating  tax  VAT  revenue  on  electronically  supplied  services  with 
taxation in taxed at the place of consumption, or, if considered the Council 
considers it necessary for practical reasons, it shall, acting unanimously on 
the basis of a proposal from the Commission, extend the period mentioned 
in Article 4 laid down in the first paragraph. 

350 

 
 
  
 
 
 
Article 35Article 397 

At  the  appropriate  time  the  The  Council  shall,  acting  unanimously  on  a 
proposal from the Commission, after receiving the opinion of the European 
Parliament and of the Economic and Social Committee, and in accordance 
with  the  interests  of  the  common  market,  shall  in  accordance  with 
Article 93  of  the  Treaty,  adopt  further  Directives  on  appropriate  for  the 
purpose  of  supplementing  the  common  system  of  value  added  tax  VAT 
and, in particular to restrict progressively, for the progressive restriction or 
to  repeal  measures taken  by  the  Member  States  by  way  of  derogation  the 
abolition of derogations from the that system, in order to achieve complete 
parallelism  of  the  national  value  added  tax  systems  and  thus  permit  the 
attainment of the objective stated in Article 4 of the first Council Directive 
of 11 April 1967. 

Article 34Article 398 

For the first time on 1 January 1982 and thereafter every two years, the The 
Commission shall, after consulting the Member States, send the Council on 
the basis of information obtained from the Member States, present a report 
every  four  years  to  the  European  Parliament  and  to  the  Council  on  the 
application operation of the common system of value added tax VAT in the 
Member States. This and, in particular, on the operation of the transitional 
arrangements for taxing trade between Member States. That report shall be 
transmitted by the Council to the European Parliament accompanied, where 
appropriate, by proposals concerning the definitive arrangements. 

Article 35 
(77/388/EEC) 

Article 35 
(77/388/EEC) 

Adapted 

Article 34 
(77/388/EEC) 

Article 34 
(77/388/EEC) 

Modified 

Article 36 

Article 36 
(77/388/EEC) 

The  fourth  paragraph  of  Article 2  and  Article 5  of  the  first  Council 
Directive of 11 April 1967 are repealed. 

Article 36 
(77/388/EEC) 

Article 37 

Second  Council  Directive 67/228/EEC  of  11 April  1967  on  value  added 
tax shall cease to have effect in each Member State as from the respective 
dates  on  which  the  provisions  of  this  Directive  are  brought  into 
application. 

Obsolete 

Article 37 
(77/388/EEC) 

Article 37 
(77/388/EEC) 

Obsolete 

351 

 
 
  
 
Article 399 

Directive 67/227/EEC, as amended by the Directive referred to in point (1) 
of  Annex X,  Part A,  and  Directive 77/388/EEC,  as  amended  by  the 
Directives  listed  in  point (2)  of  Annex X,  Part A,  are  repealed,  without 
prejudice  to  the  obligations  of  the  Member  States  concerning  the  time–
limits, listed in Annex X, Part B, for the transposition into national law and 
the implementation of those Directives. 

References  to  the  repealed  Directives  shall  be  construed  as  references  to 
this Directive and shall be read in accordance with the correlation table in 
Annex XI. 

Article 400 

laws,  regulations  and 
into  force 
Member  States  shall  bring 
administrative  provisions  necessary  to  comply  with  Articles 2,  38(3),  59, 
132(1)(h), 140(b), 392 and 398 by […] at the latest. They shall forthwith 
communicate  to  the  Commission  the  text  of  those  provisions  and  a 
correlation table between those provisions and this Directive. 

the 

When Member States adopt those provisions, they shall contain a reference 
to this Directive or be accompanied by such a reference on the occasion of 
their  official  publication.  Member  States  shall  determine  how  such 
reference is to be made. 

Member States shall communicate to the Commission the text of the main 
provisions  of  national  law  which  they  adopt  in  the  field  covered  by  this 
Directive. 

Article 401 

This Directive shall enter into force on the twentieth day following that of 
its publication in the Official Journal of the European Union. 

Article 38Article 402 

This Directive is addressed to the Member States. 

Article 38 
(77/388/EEC) 

Article 38 
(77/388/EEC) 

Done at Brussels,  

For the Council 

352 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
The President 

353 

 
 
  
 
 
ANNEX DANNEX I 

LIST OF THE ACTIVITIES REFERRED TO IN THE 
THIRD PARAGRAPH OF ARTICLE 4(5) ARTICLE 14 

1. (1)  Telecommunications services; 

2.(2) 

The supply of water, gas, electricity and steam thermal energy; 

3.(3) 

The transport of goods; 

4.(4) 

Port port and airport services; 

5.(5) 

Passenger passenger transport; 

6.(6) 

Supply supply of new goods manufactured for sale; 

7.(7) 

The transactions of agricultural intervention agencies in respect of 
agricultural  products,  carried  out  by  agricultural  intervention 
agencies  pursuant  to  Regulations  on  the  common  organization 
organisation of the market in these those products; 

8.(8) 

The running organisation of trade fairs and exhibitions; 

9.(9)  Warehousingwarehousing; 

10.(10)  The  activities  of  commercial  publicity  bodies  advertising 

agencies; 

11.(11)  The activities of travel agencies agents; 

Annex D 
(77/388/EEC) 

Heading of 
Annex D 
(77/388/EEC) 

Annex D(1) 
(77/388/EEC) 

Adapted 

Annex D(2) 
(77/388/EEC) 

Adapted 

Annex D(3) 
(77/388/EEC) 

Annex D(4) 
(77/388/EEC) 

Annex D(5) 
(77/388/EEC) 

Annex D(6) 
(77/388/EEC) 

Annex D(7) 
(77/388/EEC) 

Adapted 

Annex D(8) 
(77/388/EEC) 

Adapted 

Annex D(9) 
(77/388/EEC) 

Annex D(10) 
(77/388/EEC) 

Annex D(11) 
(77/388/EEC) 

Adapted 

354 

 
 
  
 
 
12.(12)  The  running  of  staff  shops,  cooperatives  and  industrial  canteens 

and similar institutions; 

13.(13)  Transactions  other  than  those  specified  in  Article 13A(1)(q), 
activities  of  a  commercial  nature,  carried  out  by  radio  and 
television bodies. 

Annex D(12) 
(77/388/EEC) 

Annex D(13) 
(77/388/EEC) 

Adapted 

355 

 
 
  
 
ANNEX LANNEX II 

ILLUSTRATIVE LIST OF THE ELECTRONICALLY 
SUPPLIED SERVICES REFERRED TO IN 
ARTICLE 9(2)(E) ARTICLE 56(1)(K) 

1.(1)  Web  site  Website  supply,  web–hosting,  distance  maintenance  of 

programmes and equipment.; 

2.(2) 

Supply supply of software and updating thereof.; 

3.(3) 

Supply  supply  of  images,  text  and  information  and  making 
available of databases available.; 

4.(4) 

Supply  supply  of  music,  films  and  games,  including  games  of 
chance  and  gambling  games,  and  of  political,  cultural,  artistic, 
sporting, scientific and entertainment broadcasts and events.; 

5.(5) 

Supply supply of distance teaching. 

Annex L 
(inserted by 
2002/38/EC) 

Heading of 
Annex L 
(inserted by 
2002/38/EC) 

Adapted 

Annex L, first 
paragraph, 
point (1) 
(inserted by 
2002/38/EC) 

Annex L, first 
paragraph, 
point (2) 
(inserted by 
2002/38/EC) 

Annex L, first 
paragraph, 
point (3) 
(inserted by 
2002/38/EC) 

Annex L, first 
paragraph, 
point (4) 
(inserted by 
2002/38/EC) 

Annex L, first 
paragraph, 
point (5) 
(inserted by 
2002/38/EC) 

356 

 
 
  
 
 
 
ANNEX HANNEX III 

LIST OF SUPPLIES OF GOODS AND SERVICES TO 
WHICH MAY BE SUBJECT TO THE REDUCED RATES 
OF VAT REFERRED TO IN ARTICLE 95 MAY BE 
APPLIED 

Category 

Description 

1.(1) 

Foodstuffs  Supply  of  foodstuffs  (including  beverages  but 
excluding  alcoholic  beverages) 
for  human  and  animal 
consumption; live animals, seeds, plants and ingredients normally 
intended  for  use  in  the  preparation  of  foodstuffs;  products 
normally  intended  to  be  used  to  supplement  or  substitute 
foodstuffs or as a substitute for foodstuffs; 

2(2)  Water suppliessupply of water; 

Annex H 
(92/77/EEC) 

Heading of 
Annex H 
(inserted by 
92/77/EEC) 

Adapted 

Annex H, second 
paragraph 
(inserted by 
92/77/EEC) 

Annex H, second 
paragraph, point 1
(inserted by 
92/77/EEC) 

Adapted 

Annex H, second 
paragraph, point 2
(inserted by 
92/77/EEC) 

3(3) 

Pharmaceutical  supply  of  pharmaceutical  products  of  a  kind 
normally used for health care, prevention of diseases illnesses and 
as  treatment  for  medical  and  veterinary  purposes,  including 
products used for contraception and sanitary protection; 

Annex H, second 
paragraph, point 3
(inserted by 
92/77/EEC) 

Adapted 

4(4)  Medical  supply,  including  the  hiring  out,  of  medical  equipment, 
aids  and  other  appliances  normally  intended  to  alleviate  or  treat 
disability, for the exclusive personal use of the disabled, including 
the repair of such goods, and supply of children’s car seats; 

Annex H, second 
paragraph, point 4
(inserted by 
92/77/EEC) 

5(5) 

Transport 
luggage; 

transport  of  passengers  and 

their  accompanying 

Adapted 

Annex H, second 
paragraph, point 5
(inserted by 
92/77/EEC) 

357 

 
 
  
 
 
6(6) 

Supply, supply, including on loan by libraries, of books (including 
brochures,  leaflets  and  similar  printed  matter,  children’s  picture 
books,  drawing  books  or  colouring  books,  music  printed  or  in 
manuscript  form,  maps  and  hydrographic  or  similar  charts), 
newspapers  and  periodicals,  other  than  material  wholly  or 
substantially predominantly devoted to advertising matter; 

7(7) 

Admissions  admission 
fairs, 
to  shows, 
amusement  parks, concerts, museums, zoos, cinemas, exhibitions 
and similar cultural events and facilities; 

theatres,  circuses, 

Annex H, second 
paragraph, point 6
(inserted by 
92/77/EEC) 

Adapted 

Annex H, second 
paragraph, 
point 7, first 
subparagraph 
(inserted by 
92/77/EEC) 

(8) 

Reception reception of radio and television broadcasting services;  Annex H, second 

8(9) 

Services supplied supply of services by or royalties due to writers, 
composers and performing artists, or of the royalties due to them; 

9(10) 

Supply,  provision,  construction,  renovation  and  alteration  of 
housing provided, as part of a social policy; 

10(11)  Supplies supply of goods and services of a kind normally intended 
for use in agricultural production but excluding capital goods such 
as machinery or buildings; 

paragraph, 
point 7, second 
subparagraph 
(inserted by 
92/77/EEC) 

Adapted 

Annex H, second 
paragraph, point 8
(inserted by 
92/77/EEC) 

Adapted 

Annex H, second 
paragraph, point 9
(inserted by 
92/77/EEC) 

Adapted 

Annex H, second 
paragraph, 
point 10 
(inserted by 
92/77/EEC) 

358 

 
 
  
 
11(12)  Accommodation  accommodation  provided  by  in  hotels  and 
similar  establishments, 
the  provision  of  holiday 
accomodation  accommodation  and  the  letting  of  places  on 
camping or caravan sites and caravan parks; 

including 

12(13)  Admission admission to sporting events; 

13(14)  Use use of sporting facilities; 

14(15)  Supply supply of goods and services by organizations recognized 
organisations  recognised  as  charities  being  devoted  to  social 
wellbeing  by  Member  States  and  engaged  in  welfare  or  social 
security work, insofar in so far as these supplies those transactions 
are not exempt under Article 13 pursuant to Articles 129, 132 and 
133; 

15(16)  Services supplied supply of services by undertakers and cremation 

services, together with and the supply of goods related thereto; 

16(17)  Provision  provision  of  medical  and  dental  care  as  well  as  and 
thermal treatment in so far as these those services are not exempt 
under Article 13 pursuant to Article 129(1)(b) to (e); 

Annex H, second 
paragraph, 
point 11 
(inserted by 
92/77/EEC) 

Adapted 

Annex H, second 
paragraph, 
point 12 
(inserted by 
92/77/EEC) 

Annex H, second 
paragraph, 
point 13 
(inserted by 
92/77/EEC) 

Annex H, second 
paragraph, 
point 14 
(inserted by 
92/77/EEC) 

Adapted 

Annex H, second 
paragraph, 
point 15 
(inserted by 
92/77/EEC) 

Adapted 

Annex H, second 
paragraph, 
point 16 
(inserted by 
92/77/EEC) 

Adapted 

359 

 
 
  
 
17(18)  Services supplied supply of services provided in connection with 
street  cleaning,  refuse  collection  and  waste  treatment,  other  than 
the  supply  of  such  services  by  bodies  referred  to  in  Article 4(5) 
Article 14. 

Annex H, second 
paragraph, 
point 17 
(inserted by 
92/77/EEC) 

Adapted 

360 

 
 
  
 
ANNEX KANNEX IV 

LIST OF SUPPLIES OF THE SERVICES REFERRED TO 
IN ARTICLE 28(6) ARTICLE 102 

1.(1)  Small services Minor repairing of repairing: 

–(a)  bicycles,; 

–(b)  shoes and leather goods,; 

–(c)  clothing  and  household  linen  (including  mending  and 

alteration).; 

Annex K 
(inserted by 
1999/85/EC) 

Heading of 
Annex K 
(inserted by 
1999/85/EC) 

Adapted 

Annex K(1) 
(inserted by 
1999/85/EC) 

Adapted 

Annex K(1), first 
indent 
(inserted by 
1999/85/EC) 

Annex K(1), 
second indent 
(inserted by 
1999/85/EC) 

Annex K(1), third 
indent 
(inserted by 
1999/85/EC) 

2.(2) 

Renovation  renovation  and  repairing  of  private  dwellings, 
excluding  materials  which  form  account  for  a  significant  part  of 
the value of the supply service supplied.; 

Annex K(2) 
(inserted by 
1999/85/EC) 

3.(3)  Window window–cleaning and cleaning in private households.; 

4.(4)  Domestic domestic care services (e.g. such as home help and care 

of the young, elderly, sick or disabled).; 

Adapted 

Annex K(3) 
(inserted by 
1999/85/EC) 

Annex K(4) 
(inserted by 
1999/85/EC) 

Adapted 

361 

 
 
  
 
 
 
5.(5)  Hairdressinghairdressing. 

Annex K(5) 
(inserted by 
1999/85/EC) 

362 

 
 
  
 
ANNEX JANNEX V 

CATEGORIES OF GOODS, REFERRED TO IN 
ARTICLE 155, WHICH MAY BE COVERED BY 
WAREHOUSING ARRANGEMENTS OTHER THAN 
CUSTOMS WAREHOUSING 

CN–code 

Description of goods 

Annex J 
(inserted by 
95/7/EC) 

Adapted 

Annex J, 
introductory 
sentence 
(inserted by 
95/7/EC) 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

0701 

0711 20 

0801 

0802 

0901 11 00 

0901 12 00 

0902 

1001 to 1005 

1007 to 1008 

Potatoes 

Olives 

Coconuts,  Brazil  nuts  and  cashew 
nuts 

Other nuts 

Coffee, not roasted 

Tea 

Cereals 

1006:  unprocessed 
only 

rice 

Cereals Husked rice 

Adapted 

(9) 

1201 to 1207 

Grains  and  Oil  seeds  (including 
soya beans) and oleaginous fruits 

Adapted 

1201 to 1207 

Oil seeds and oleaginous fruit 

(10) 

1507 to 1515 

Vegetable  oils  and  fats  and  their 
fractions, whether or not refined, but 
not chemically modified 

(11) 

1701 11 

Raw sugar 

363 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1701 12 

(12) 

1801 

(13) 

2709 

2710 

2711 12 

2711 13 

Cocoa  beans,  whole  or  broken,  raw 
or roasted 

Mineral oils (including propane and 
butane; 
crude 
also 
petroleum oils) 

including 

(14) 

Chapters 28 and 29 

Chemicals in bulk 

(15) 

4001 

4002 

(16) 

5101 

(17) 

7106 

Rubber,  in  primary  forms  or  in 
plates, sheets or strip 

Wool 

Silver 

(18) 

7110 11 00 

Platinum (palladium, rhodium) 

7110 21 00 

7110 31 00 

(19) 

7402 

Copper 

7403 

7405 

7408 

(20) 

7502 

(21) 

7601 

(22) 

7801 

(23) 

7901 

(24) 

8001 

Nickel 

Aluminium 

Lead  

Zinc 

Tin 

(25) 

ex 8112 9192 

Indium 

Adapted 

ex 8112 99 

364 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ANNEX AANNEX VI 

LIST OF THE AGRICULTURAL PRODUCTION 
ACTIVITIES REFERRED TO IN ARTICLE 288 

I.1.(1)  CROP PRODUCTIONCrop production: 

1.(a)  General general agriculture, including viticulture; 

2.(b)  Growing  growing  of  fruit  (including  olives)  and  of 
vegetables, flowers and ornamental plants, both in the open 
and under glass; 

3.(c)  Production  production  of  mushrooms,  spices,  seeds  and 

propagating materials; nurseries 

3.(d)  Production  of  mushrooms,  spices,  seeds  and  propagating 

materials; running of nurseries; 

II.2.(2)  STOCK  FARMING  TOGETHER  WITH  CULTIVATIONstock 

farming together with cultivation: 

1.(a)  General general stock farming; 

2.(b)  Poultry poultry farming; 

3.(c)  Rabbit rabbit farming; 

4.(d)  Beekeepingbeekeeping; 

5.(e)  Silkworm silkworm farming; 

6.(f)  Snail snail farming; 

365 

Annex A 
(77/388/EEC) 

Heading of 
Annex A 
(77/388/EEC) 

Adapted 

Annex A(I) 
(77/388/EEC) 

Annex A(I)(1) 
(77/388/EEC) 

Annex A(I)(2) 
(77/388/EEC) 

Annex A(I)(3) 
(77/388/EEC) 

Annex A(I)(3) 
(77/388/EEC) 

Adapted 

Annex A(II) 
(77/388/EEC) 

Annex A(II)(1) 
(77/388/EEC) 

Annex A(II)(2) 
(77/388/EEC) 

Annex A(II)(3) 
(77/388/EEC) 

Annex A(II)(4) 
(77/388/EEC) 

Annex A(II)(5) 
(77/388/EEC) 

Annex A(II)(6) 
(77/388/EEC) 

 
 
  
 
 
III.3.(3)  FORESTRYforestry; 

IV.4.(4) FISHERIESfisheries: 

1.(a)  Fresh–water freshwater fishing; 

2.(b)  Fish fish farming; 

3.(c)  Breeding  breeding  of  mussels,  oysters  and  other  molluscs 

and crustaceans; 

4.(d)  Frog frog farming. 

Annex A(III) 
(77/388/EEC) 

Annex A(IV) 
(77/388/EEC) 

Annex A(IV)(1) 
(77/388/EEC) 

Annex A(IV)(2) 
(77/388/EEC) 

Annex A(IV)(3) 
(77/388/EEC) 

Annex A(IV)(4) 
(77/388/EEC) 

366 

 
 
  
 
ANNEX BANNEX VII 

LIST OF THE AGRICULTURAL SERVICES REFERRED 
TO IN ARTICLE 288 

Annex B 
(77/388/EEC) 

Heading of 
Annex B 
(77/388/EEC) 

Adapted 

Supplies of agricultural services which normally play a part in agricultural 
production  shall  be  considered  the  supply  of  agricultural  services,  and 
include the following in particular: 

Annex B 
(77/388/EEC) 

–(1) 

field  Field  work,  reaping  and  mowing, 
collecting, harvesting, sowing and planting; 

threshing,  baling, 

Annex B, first 
indent 
(77/388/EEC) 

–(2) 

packing  and  preparation  for  market,  for  example  such  as  drying, 
cleaning,  grinding,  disinfecting  and  ensilage  of  agricultural 
products; 

Annex B, second 
indent 
(77/388/EEC) 

–(3) 

storage of agricultural products; 

–(4) 

stock minding, rearing and fattening; 

–(5) 

hiring out, for agricultural purposes, of equipment normally used 
in agricultural, forestry or fisheries undertakings; 

–(6) 

technical assistance; 

–(7) 

destruction of weeds and pests, dusting and spraying of crops and 
land; 

–(8) 

operation of irrigation and drainage equipment; 

–(9) 

lopping, tree felling and other forestry services. 

Annex B, third 
indent 
(77/388/EEC) 

Annex B, fourth 
indent 
(77/388/EEC) 

Annex B, fifth 
indent 
(77/388/EEC) 

Annex B, sixth 
indent 
(77/388/EEC) 

Annex B, seventh 
indent 
(77/388/EEC) 

Annex B, eighth 
indent 
(77/388/EEC) 

Annex B, ninth 
indent 
(77/388/EEC) 

367 

 
 
  
 
 
ANNEX C 

COMMON METHOD OF CALCULATION 

I. 

For the purposes of calculating the value added for all agricultural, 
forestry  and  fisheries  undertakings,  the  following  shall  be  taken 
into account exclusive of value added tax:  

1. 

the  value  of  the  total  final  production  including  farmers’ 
own  consumption  of  the  classes  ‘agricultural  products  and 
game’ and ‘wood in the rough’ as set out in points IV and V 
below, plus the output of the processing activities referred to 
in point V of Annex A; 

Annex C 
(77/388/EEC) 

Heading of 
Annex C 
(77/388/EEC) 

Annex C(I) 
(77/388/EEC) 

Obsolete 

Annex C(I)(1) 
(77/388/EEC) 

Obsolete 

2. 

the  value  of  the  total  inputs  required  to  achieve  the 
production referred to in (1); 

Annex C(I)(2) 
(77/388/EEC) 

3. 

the  value  of  the  gross  fixed–asset  formation  in  connection 
with the activities listed in Annexes A and B. 

Annex C(I)(3) 
(77/388/EEC) 

Obsolete 

II. 

III. 

To determine the deductible taxable inputs and outputs of flat–rate 
farmers, the inputs and outputs of farmers taxed under the normal 
value  added  tax  scheme  shall  be  deducted  from  the  national 
accounts,  taking  into  account  the  same  factors  as  those  in 
paragraph I. 

The  value  added  for  flat–rate  farmers  is  equal  to  the  difference 
between  the  value  of  total  final  production,  exclusive  of  value 
added tax, as referred to in point I(1), and the total value of inputs 
as  referred  to  in  point I(2)  together  with  gross  fixed–asset 
formation  as  referred  to  in  point I(3).  All  these  factors  relate  to 
flat–rate farmers only. 

IV. 

AGRICULTURAL PRODUCTS AND GAME 

Obsolete 

Annex C(II) 
(77/388/EEC) 

Obsolete 

Annex C(III) 
(77/388/EEC) 

Obsolete 

Annex C(IV) 
(77/388/EE) 

Obsolete 

368 

 
 
  
 
 
ANNEX IANNEX VIII 

WORKS OF ART, COLLECTORS’ ITEMS AND 
ANTIQUES, AS REFERRED TO IN ARTICLE 304(1)(B), 
(C) AND (D) 

For the purposes of this Directive: 

(a)A. 

‘works Works of art’ shall mean: 

Annex I 
(inserted by 
94/5/EC) 

Heading of 
Annex I 
(inserted by 
94/5/EC) 

Adapted 

Annex I 
(inserted by 
94/5/EC) 

Obsolete 

Annex I(a) 
(inserted by 
94/5/EC) 

Adapted 

Annex I(a), first 
indent 
(inserted by 
94/5/EC) 

–(1) 

–(2) 

–(3) 

pictures,  collages  and  similar  decorative  plaques,  paintings  and 
drawings, executed entirely by hand by the artist, other than plans 
industrial, 
and  drawings 
commercial,  topographical  or  similar  purposes,  hand–decorated 
manufactured articles, theatrical scenery, studio back cloths or the 
like of painted canvas (CN code 9701),; 

architectural, 

engineering, 

for 

original  engravings,  prints  and  lithographs,  being  impressions 
produced  in  limited  numbers  directly  in  black  and  white  or  in 
colour of one or of several plates executed entirely by hand by the 
artist,  irrespective  of  the  process  or  of  the  material  employed  by 
him,  but  not  including  any  mechanical  or  photomechanical 
process (CN code 9702 00 00),; 

Annex I(a), second 
indent 
(inserted by 
94/5/EC) 

original  sculptures  and  statuary,  in  any  material,  provided  that 
they  are  executed  entirely  by  the  artist;  sculpture  casts  the 
production  of  which  is  limited  to  eight  copies  and  supervised  by 
the  artist  or  his  successors  in  title  (CN  code 9703 00 00);  on  an 
exceptional basis, in cases determined by the Member States, the 
limit of eight copies may be exceeded for statuary casts produced 
before 1 January 1989,; 

Annex I(a), third 
indent 
(inserted by 
94/5/EC) 

369 

 
 
  
 
 
 
–(4) 

(CN  code 5805 00 00)  and  wall 

tapestries 
(CN 
code 6304 00 00) made by hand from original designs provided by 
artists, provided that there are not more than eight copies of each,; 

textiles 

–(5) 

individual  pieces  of  ceramics  executed  entirely  by  the  artist  and 
signed by him,; 

Annex I(a), fourth 
indent 
(inserted by 
94/5/EC) 

Annex I(a), fifth 
indent 
(inserted by 
94/5/EC) 

enamels  on  copper,  executed  entirely  by  hand,  limited  to  eight 
numbered copies bearing the signature of the artist or the studio, 
excluding  articles  of  jewellery  and  goldsmiths’  and  silversmiths’ 
wares,; 

Annex I(a), sixth 
indent 
(inserted by 
94/5/EC) 

–(6) 

–(7) 

photographs  taken  by  the  artist,  printed  by  him  or  under  his 
supervision,  signed  and  numbered  and  limited  to  30 copies,  all 
sizes and mounts included;. 

(b)B 

‘collectors’ Collectors’ items’ shall mean: 

Annex I(a), 
seventh indent 
(inserted by 
94/5/EC) 

Annex I(b) 
(inserted by 
94/5/EC) 

Adapted 

–(1) 

–(2) 

(c)C. 

postage  or  revenue  stamps,  postmarks,  first–day  covers,  pre–
stamped stationery and the like, franked, or if unfranked not being 
of legal tender and not being intended for use as legal tender (CN 
code 9704 00 00),; 

Annex I(b), first 
indent 
(inserted by 
94/5/EC) 

collections  and  collectors’  pieces  of  zoological,  botanical, 
archaeological, 
mineralogical, 
palaetological  palaeontological,  ethnographic  or  numismatic 
interest (CN code 9705 00 00); 

anatomical, 

historical, 

‘antiques’ shall mean objects other than works of art or collectors’ 
items,  which 
(CN 
code 9706 00 00)Antiques. 

are  more 

100 years 

than 

old 

Annex I(b), second 
indent 
(inserted by 
94/5/EC) 

Annex I(c) 
(inserted by 
94/5/EC) 

Adapted 

(c) 

‘antiques’  shall  mean  objects  goods,  other  than  works  of  art  or 
collectors’  items,  which  are  more  than  100 years  old  (CN 
code 9706 00 00). 

Annex I(c) 
(inserted by 
94/5/EC) 

370 

 
 
  
 
ANNEX EANNEX IX 

Annex E 
(77/388/EEC) 

LIST OF TRANSACTIONS COVERED BY THE 
DEROGATIONS REFERRED TO IN ARTICLES 363 AND 
364 AND ARTICLES 368 TO 383 

New 

ANNEX F 

Part A 

TRANSACTIONS REFERRED TO IN 
ARTICLE 28(3)(A)Transactions which Member States may continue 
to tax 

2.1.(1)  Transactions  referred 

in  Article 13A(1)(e)The  supply  of 
services  by  dental  technicians  in  their  professional  capacity  and 
the supply of dental prostheses by dentists and dental technicians; 

to 

Annex F 
(77/388/EEC) 

Heading of 
Annex E 
(77/388/EEC) 

Adapted 

Annex E(2) 
(77/388/EEC) 

Adapted 

7.2.(2)  Transactions  referred  to  in  Article 13A(1)(q)the  activities  of 
public  radio  and  television  bodies  other  than  those  of  a 
commercial nature; 

Annex E(7) 
(77/388/EEC) 

11.3.(3)  Supplies covered by Article 13B(g) in so far as they are made the 
supply  of  a  building,  or  parts  thereof,  or  of  the  land  on  which  it 
stands, other than as referred to in Article 13(1)(a), where carried 
out by taxable persons who were entitled to deduction of input tax 
on the VAT paid at the preceding stage in respect of the building 
concerned; 

Adapted 

Annex E(11) 
(77/388/EEC) 

Adapted 

15.(4)  The  the  supply  of  the  services  of  travel  agents,  as  referred  to  in 
Article 26,  Article 299,  and  those  of  travel  agents  acting  in  the 
name  and  on  account  behalf  of  the  traveller,  for  in  relation  to 
journeys outside the Community. 

Annex E(15) 
(77/388/EEC) 

Adapted 

Part B 

TRANSACTIONS REFERRED TO IN 
ARTICLE 28(3)(B)Transactions which Member States may continue 
to exempt 

Heading of 
Annex F 
(77/388/EEC) 

Adapted 

371 

 
 
  
 
 
 
 
 
 
 
 
1.(1)  Admission to sporting events; 

2.(2) 

Services  supplied  the  supply  of  services  by  authors,  artists, 
performers, lawyers and other members of the liberal professions, 
other  than  the  medical  and  paramedical  professions,  in  so  far  as 
these are not services specified in Annex B to the second Council 
Directive of 11 April 1967 with the exception of the following: 

Annex F(1) 
(77/388/EEC) 

Annex F(2) 
(77/388/EEC) 

Adapted 

1.(a)  assignments of patents, trade marks and other similar rights, 
and the granting of licences in respect of such rights; 

Annex F(2) 
(77/388/EEC) 

2.(b)  work,  other  than  that  referred  to  in  Article 5(2)(d),  the 
supply  of  contract  work,  on  tangible  movable  property, 
carried out for a taxable person; 

Annex F(2) 
(77/388/EEC) 

3.(c)  provision  of  services  to  prepare  or  co–ordinate  coordinate 
the carrying out of works of construction work, such as, for 
example,  services  provided  by  architects  and  by  firms 
providing on–site supervision of works; 

Annex F(2) 
(77/388/EEC) 

4.(d)  commercial advertising services; 

5.(e)  transport and storage of goods, and ancillary services; 

6.(f)  hiring  out  of  tangible  moveable  movable  property  to  a 

taxable person; 

7.(g)  provision of staff to a taxable person; 

8.(h)  provision  of  services  provided  by  consultants,  engineers, 
planning offices and similar services, in scientific, economic 
or technical fields; 

9.(i)  the carrying out of compliance with an obligation to refrain 
from exercising, in whole or in part, a business activity or a 
right  included  in  this  list  covered  by  points (a)  to  (h)  or 
point (j); 

10.(j) the  services  of  forwarding  agents,  brokers,  business  agents 
and other independent intermediaries, in so far as they relate 
to  the  supply  or  importation  of  goods  or  the  provision 
supply of services included in this list covered by points (a) 
to (i);. 

Annex F(2) 
(77/388/EEC) 

Annex F(2) 
(77/388/EEC) 

Annex F(2) 
(77/388/EEC) 

Annex F(2) 
(77/388/EEC) 

Annex F(2) 
(77/388/EEC) 

Annex F(2) 
(77/388/EEC) 

Annex F(2) 
(77/388/EEC) 

372 

 
 
  
 
5.(3) 

Telecommunications  the  supply  of  telecommunications  services 
supplied,  and  of  goods  related  thereto,  by  public  postal  services 
and supplies of goods incidental thereto; 

Annex F(5) 
(77/388/EEC) 

Adapted 

6.(4) 

Services  supplied  the  supply  of  services  by  undertakers  and 
cremation services, together with and the supply of goods related 
thereto; 

Annex F(6) 
(77/388/EEC) 

Adapted 

7.(5) 

Transactions  transactions  carried  out  by  blind  persons  or  by 
workshops for the blind, provided these that those exemptions do 
not give rise to cause significant distortion of competition; 

Annex F(7) 
(77/388/EEC) 

Adapted 

8.(6) 

The the supply of goods and services to official bodies responsible 
for  the  construction,  setting  out  and  maintenance  of  cemeteries, 
graves and monuments commemorating the war dead; 

Annex F(8) 
(77/388/EEC) 

10.(7)  Transactions  of  transactions  carried  out  by  hospitals  not  covered 

by Article 13A(1)(b) Article 129(1)(b); 

12.(8)  The the supply of water by a body governed by public authorities 

law; 

Annex F(10) 
(77/388/EEC) 

Adapted 

Annex F(12) 
(77/388/EEC) 

Adapted 

16.(9)  Supplies and the supply before first occupation of those buildings 
a  building,  or  parts  thereof,  or  of  the  land  described  on  which  it 
stands, as referred to in Article 4(3) Article 13; 

Annex F(16) 
(77/388/EEC) 

17.(10)  Passenger  the  transport  of  passengers  and,  in  so  far  as  the 
transport  of  the  passengers  is  exempt,  the  transport  of  goods 
accompanying  them,  such  as  luggage  or  motor  vehicles,  or  the 
supply of services relating to the transport of passengers; 

Adapted 

Annex F(17), first 
subparagraph 
(77/388/EEC) 

Adapted 

The  transport  of  goods  such  as  luggage  or  motor  vehicles 
accompanying passengers and the supply of services related to the 
transport  of  passengers,  shall  only  be  exempted  in  so  far  as  the 
transport of the passengers themselves is exempt 

Annex F(17), 
second sub-
paragraph) 
(77/388/EEC) 

23.(11)  The the supply, modification, repair, maintenance, chartering and 
hiring  of  aircraft  used  by  State  institutions,  including  equipment 
incorporated  or  used  therein,  used  by  State  institutions  in  such 
aircraft; 

Annex F(23) 
(77/388/EEC) 

Adapted 

373 

 
 
  
 
 
25.(12)  The the supply, modification, repair, maintenance, chartering and 

hiring of warships fighting ships; 

Annex F(25) 
(77/388/EEC) 

Adapted 

27.(13)  The  the  supply  of  the  services  of  travel  agents,  as  referred  to  in 
Article 26  Article 299,  and  those  of  travel  agents  acting  in  the 
name  and  on  account  behalf  of  the  traveller,  for  in  relation  to 
journeys within the Community. 

Annex F(27) 
(77/388/EEC) 

Adapted 

374 

 
 
  
 
ANNEX G 

RIGHT OF OPTION 

Annex G 
(77/388/EEC) 

Heading of 
Annex G 
(77/388/EEC) 

1. 

The right of option referred to in Article 28(3)(c) may be granted 
in the following circumstances: 

Annex G(1) 
(77/388/EEC) 

Obsolete 

(a) 

(b) 

in  the  case  of  transactions  specified  in  Annex E:  Member 
States  which  already  exempt  these  supplies  but  also  give 
right of option for taxation, may maintain this right of option 

Annex G(1)(a) 
(77/388/EEC) 

Obsolete 

in  the  case  of  transactions  specified  in  Annex F:  Member 
States which provisionally maintain the right to exempt such 
supplies  may  grant  taxable  persons  the  right  to  opt  for 
taxation 

Annex G(1)(b) 
(77/388/EEC) 

Obsolete 

2. 

Member States already granting a right of option for taxation not 
covered  by  the  provisions  of  paragraph 1  above  may  allow 
taxpayers exercising it to maintain it until at the latest the end of 
three years from the date the Directive comes into force. 

Annex G(2) 
(77/388/EEC) 

Obsolete 

375 

 
 
  
 
 
ANNEX X 

Part A 

Repealed Directives with their successive amendments 
(referred to in Article 399) 

(1) 

Directive 67/227/EEC (OJ L 71, 14.4.1967, p. 1301) 

Directive 77/388/EEC 

(2) 

Directive 77/388/EEC (OJ L 145, 13.6.1977, p. 1) 

Directive 78/583/EEC (OJ L 194, 19.7.1978, p. 16) 

Directive 80/368/EEC (OJ L 90, 3.4.1980, p. 41) 

Directive 84/386/EEC (OJ L 208, 3.8.1984, p. 58) 

Directive 89/465/EEC (OJ L 226, 3.8.1989, p. 21) 

Directive  91/680/EEC  (OJ  L  376,  31.12.1991,  p.  1)  –  (except 
for Article 2)  

Directive 92/77/EEC (OJ L 316, 31.10.1992, p. 1) 

Directive 92/111/EEC (OJ L 384, 30.12.1992, p. 47) 

Directive 94/4/EC (OJ L 60, 3.3.1994, p. 14) – (only Article 2) 

Directive 94/5/EC (OJ L 60, 3.3.1994, p. 16) 

Directive 94/76/EC (OJ L 365, 31.12.1994, p. 53) 

Directive 95/7/EC (OJ L 102, 5.5.1995, p. 18) 

Directive 96/42/EC (OJ L 170, 9.7.1996, p. 34) 

Directive 96/95/EC (OJ L 338, 28.12.1996, p. 89) 

Directive 98/80/EC (OJ L 281, 17.10.1998, p. 31) 

Directive 1999/49/EC (OJ L 139, 2.6.1999, p. 27) 

Directive 1999/59/EC (OJ L 162, 26.6.1999, p. 63) 

Directive 1999/85/EC (OJ L 277, 28.10.1999, p. 34) 

Directive 2000/65/EC (OJ L 265, 21.10.2000, p. 44) 

376 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17) 

Directive 2001/115/EC (OJ L 15, 17.1.2001, p. 24) 

Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41) 

Directive 2002/93/EC (OJ L 331, 7.12.2001, p. 27) 

Directive 2003/92/EC (OJ L 260, 11.10.2003, p. 8) 

Directive 2004/7/EC (OJ L 27, 30.1. 2004, p. 44) 

Directive 2004/15/CE (JO L 52 du 21.2.2004, p. 61) 

Part B 

Time limits for transposition into national law 
(referred to in Article 399) 

Directive 

Deadline for transposition 

Directive 67/227/EEC 

1 January 1970 

Directive 77/388/EEC 

1 January 1978 

Directive 78/583/EEC 

1 January 1979 

Directive 80/368/EEC 

1 January 1979 

Directive 84/386/EEC 

1 July 1985 

Directive 89/465/EEC 

1 January 1990 

1 January 1991 

1 January 1992 

1 January 1993 

1 January 1994 for Portugal 

Directive 91/680/EEC 

1 January 1993 

Directive 92/77/EEC 

31 December 1992 

Directive 92/111/EEC 

1 January 1993 

1 January 1994 

1 October 1993 for Germany  

377 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 94/4/EC 

Directive 94/5/EC 

Directive 94/76/EC 

Directive 95/7/EC 

Directive 96/42/EC 

Directive 96/95/EC 

Directive 98/80/EC 

1 April 1994 

1 January 1995 

1 January 1995 

1 January 1996 

1  January  1997  for  Germany  and 
Luxembourg 

1 January 1995 

1 January 1997 

1 January 2000 

Directive 1999/49/EC 

1 January 1999 

Directive 1999/59/EC 

1 January 2000 

Directive 1999/85/EC 

– 

Directive 2000/65/EC 

31 December 2001 

Directive 2001/4/EC 

1 January 2001 

Directive 2001/115/EC 

1 January 2004 

Directive 2002/38/EC 

1 July 2003 

Directive 2002/93/EC 

– 

Directive 2003/92/EC 

1 January 2005 

Directive 2004/7/EC 

30 January 2004 

Directive 2004/15/EC 

– 

378 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ANNEX XI 

CORRELATION TABLE 

Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 1, first 
paragraph 

Article 1, second and 
third paragraphs 

Article 2, first, second 
and third paragraphs 

Articles 3, 4 and 6 

Article 1 

Article 2(1) 

Article 2(2) 

Article 3(1), first and 
second indents 

Article 3(1), third indent 

Article 3(2) 

Article 3(3), first sub-
paragraph, first indent 

379 

Article 1(1) 

– 

Article 1(2), first, second 
and third subparagraphs 

– 

– 

Article 3(1)(a) and (c) 

Article 3(1)(d) 

Article 7(a) and (b) 

Article 7(c) and (d) 

Article 5 

Article 6(2)(a) and (b) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 3(3), first sub-
paragraph, second indent 

Article 3(3), first sub-
paragraph, third indent 

Article 3(3) second sub-
paragraph, first indent 

Article 3(3) second sub-
paragraph, second indent 

Article 3(3), second sub-
paragraph, third indent 

Article 3(4), first sub-
paragraph, first and 
second indents 

Article 3(4), second sub-
paragraph, first second 
and third indents 

Article 3(5) 

Article 4(1) and (2) 

Article 4(3)(a), first sub-
paragraph, first sentence 

380 

Article 6(2)(c) and (d) 

Article 6(2)(f), (g) and (h) 

Article 6(1)(b) 

Article 6(1)(c) 

Article 6(1)(a) 

Article 8(1) 

Article 8(2) 

Article 9 

Article 10(1),first and 
second subparagraphs 

Article 13(1)(a) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 4(3)(a), first sub-
paragraph, second 
sentence 

Article 4(3)(a), second 
subparagraph 

Article 4(3)(a), third sub-
paragraph 

Article 4(3)(b), first sub-
paragraph 

Article 4(3)(b), second 
subparagraph 

Article 4(4), first sub-
paragraph 

Article 4(4), second sub-
paragraph 

Article 4(5), first, second 
and third subparagraphs 

Article 4(5), fourth sub-
paragraph 

Article 5(1) 

Article 5(2) 

381 

Article 13(2), second sub-
paragraph 

Article 13(2), third sub-
paragraph 

Article 13(2), first sub-
paragraph 

Article 13(1)(b) 

Article 13(3) 

Article 11 

Article 12 

Article 14(1), first, second 
and third subparagraphs 

Article 14(2) 

Article 15(1) 

Article 16(1) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 5(3)(a), (b) and 
(c) 

Article 5(4)(a), (b) and 
(c) 

Article 5(5) 

Article 5(6), first and 
second sentences 

Article 5(7)(a), (b) and 
(c) 

Article 5(8), first and 
second sentences 

Article 6(1), first sub-
paragraph 

Article 6(1), second sub-
paragraph, first, second 
and third indents 

Article 6(2), first sub-
paragraph, points (a) and 
(b) 

Article 6(2), second sub-
paragraph 

Article 6(3) 

382 

Article 16(2)(a), (b) and 
(c) 

Article 15(2)(a), (b) and 
(c) 

Article 15(3) 

Article 17, first and 
second subparagraphs 

Article 19(a), (b) and (c) 

Article 20, first and 
second subparagraphs 

Article 25(1) 

Article 26(a), (b) and (c) 

Article 27(1)(a) and (b) 

Article 27(2) 

Article 28 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 6(4) 

Article 6(5) 

Article 7(1)(a) and (b) 

Article 7(2) 

Article 7(3), first and 
second subparagraphs 

Article 8(1)(a), first 
sentence 

Article 8(1)(a), second 
and third sentences 

Article 8(1)(b) 

Article 8(1)(c), first sub-
paragraph 

Article 8(1)(c), second 
subparagraph, first indent 

Article 8(1)(c), second 
subparagraph, second 
and third indents 

Article 8(1)(c), third sub-
paragraph 

383 

Article 29 

Article 30 

Article 31, first and 
second subparagraphs 

Article 60 

Article 61, first and 
second subparagraphs 

Article 33, first subpara-
graph 

Article 37, first and 
second subparagraphs 

Article 32 

Article 38(1) 

Article 38(2), first sub-
paragraph 

Article 38(2), second and 
third subparagraphs 

Article 38(2), fourth sub-
paragraph 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 8(1)(c), fourth 
subparagraph 

Article 8(1)(c), fifth sub-
paragraph 

Article 8(1)(c), sixth sub-
paragraph 

Article 8(1)(d), first and 
second subparagraphs 

Article 8(1)(e), first 
sentence 

Article 8(1)(e), second 
and third sentences 

Article 8(2) 

Article 9(1) 

Article 9(2) introductory 
sentence 

Article 9(2)(a) 

Article 9(2)(b) 

Article 9(2)(c), first and 
second indents 

384 

Article 38(3), first sub-
paragraph 

– 

Article 38(3), second sub-
paragraph 

Article 39(1) and (2) 

Article 40, first subpara-
graph 

Article 40,second subpara-
graph 

Article 33, second sub-
paragraph 

Article 44 

– 

Article 46 

Article 47 

Article 52(a) and (b) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 9(2)(c), third and 
fourth indents 

Article 9(2)(c), third and 
fourth indents 

Article 9(2)(e), first to 
sixth indents 

Article 9(2)(e), seventh 
indent 

Article 9(2)(e), eighth 
indentt 

Article 9(2)(e), ninth 
indent 

Article 9(2)(e), tenth 
indent, first sentence 

Article 9(2)(e), tenth 
indent, second sentence 

Article 9(2)(e), tenth 
indent, third sentence 

Article 9(2)(e), eleventh 
and twelfth indents  

Article 9(2)(f) 

Article 9(3)(a) and (b) 

385 

Article 52(c) 

Article 52(c) 

Article 56(1)(a) to (f) 

Article 56(1)(l) 

Article 56(1)(g) 

Article 56(1)(h) 

Article 56(1)(i) 

Article 25(2) 

Article 56(1)(i) 

Article 56(1)(j) and (k) 

Article 57(1) 

Article 58(a) and (b) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 9(4) 

Article 10(1)(a) and (b) 

Article 10(2), first sub-
paragraph, first sentence 

Article 10(2), first sub-
paragraph, second and 
third sentences 

Article 10(2), second 
subparagraph 

Article 10(2), third sub-
paragraph, first, second 
and third indents 

Article 10(3), first sub-
paragraph, first sentence 

Article 10(3), first sub-
paragraph, second 
sentence 

Article 10(3), second 
subparagraph 

Article 10(3), third sub-
paragraph 

Article 11(A)(1)(a) 

386 

Article 59(1) and (2) 

Article 62(1) and (2) 

Article 63 

Article 64(1) and (2) 

Article 65 

Article 66(a), (b) and (c) 

Article 70 

Article 71(1), first sub-
paragraph 

Article 71(1), second sub-
paragraph 

Article 71(2) 

Article 72 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 11(A)(1)(b) 

Article 11(A)(1)(c) 

Article 11(A)(1)(d), first 
and second subpara-
graphs 

Article 11(A)(2)(a) 

Article 11(A)(2)(b), first 
sentence 

Article 11(A)(2)(b), 
second sentence 

Article 11(A)(3)(a) and 
(b) 

Article 11(A)(3)(c), first 
sentence 

Article 11(A)(3)(c), 
second sentence 

Article 11(A)(4),first and 
second subparagraphs 

Article 11(B)(1) 

387 

Article 73 

Article 74 

Article 76, first and 
second subparagraphs 

Article 77, first subpara-
graph, point (a) 

Article 77, first subpara-
graph, point (b) 

Article 77, second sub-
paragraph 

Article 78, first subpara-
graph, points (a) and (b) 
Article 84(a) and (b) 

Article 78, first subpara-
graph, point (c) 

Article 78, second sub-
paragraph 

Article 79, first and 
second subparagraphs 

Article 82 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 11(B)(3)(a) 

Article 11(B)(3)(b), first 
subparagraph 

Article 11(B)(3)(b), 
second subparagraph 

Article 11(B)(3)(b), third 
subparagraph 

Article 11(B)(4) 

Article 11(B)(5) 

Article 11(B)(6), first 
and second subpara-
graphs 

Article 11(C)(1), first 
and second subpara-
graphs 

Article 11(C)(2), first 
subparagraph 

Article 11(C)(2), second 
subparagraph, first and 
second sentences 

Article 11(C)(3), first 
and second indents 

388 

Article 83,(1), first sub-
paragraph, point (a) 

Article 83(1), first sub-
paragraph, point (b) 

Article 83(2) 

Article 83(1), second sub-
paragraph 

Article 84 

Article 85 

Article 86, first and 
second subparagraphs 

Article 87(1) and (2) 

Article 88(1) 

Article 88(2), first and 
second subparagraphs 

Article 89(a) and (b) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 12(1) 

Article 12(1)(a) 

Article 12(1)(b) 

Article 12(2), first and 
second indents 

Article 12(3)(a), first 
subparagraph, first 
sentence 

Article 12(3)(a), first 
subparagraph, second 
sentence 

Article 12(3)(a), second 
subparagraph 

Article 12(3)(a), third 
subparagraph, first 
sentence 

Article 12(3)(a), third 
subparagraph, second 
sentence 

Article 12(3)(a), fourth 
subparagraph 

389 

Article 90, first subpara-
graph 

Article 90, second sub-
paragraph, point (a) 

Article 90, second sub-
paragraph, point (c) 

Article 92, first and 
second subparagraphs 

Article 93 

Article 94(1) 

Article 94(2) 

Article 95(1) 

Article 95(2), first sub-
paragraph 
Article 96(1) 

Article 95(2), second sub-
paragraph 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 12(3)(b), first 
sentence 

Article 12(3)(b), second, 
third and fourth 
sentences 

Article 12(3)(c), first 
subparagraph 

Article 12(3)(c), second 
subparagraph, first and 
second indents 

Article 12(4), first sub-
paragraph 

Article 12(4), second 
subparagraph, first and 
second sentences 

Article 12(5) 

Article 12(6) 

Article 13(A)(1), 
introductory sentence 

Article 13(A)(1)(a) to (n) 

Article 13(A)(1)(o), first 
sentence 

390 

Article 98, first subpara-
graph 

Article 98, second sub-
paragraph 

Article 99(1) 

Article 99(2)(a) and (b) 

Article 96(2) 

Article 97, first and 
second subparagraphs 

Article 91(2) 

Article 101 

Article 128 

Article 129(1)(a) to (n) 

Article 129(1)(o) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 13(A)(1)(o), 
second sentence 

Article 13(A)(1)(p) and 
(q) 

Article 13(A)(2)(a), first 
to fourth indents 

Article 13(A)(2)(b), first 
and second indents 

Article 13(B), 
introductory sentence 

Article 13(B)(a) 

Article 13(B)(b), first 
subparagraph 

Article 13(B)(b), first 
subparagraph, points (1) 
to (4) 

Article 13(B)(b), second 
subparagraph 

Article 13(B)(c) 

Article 13(B)(d) 

Article 13(B)(d)(1) to (5) 

391 

Article 129(2) 

Article 129(1)(p) and (q) 

Article 130(a) to (d) 

Article 131(a) and (b) 

Article 128 

Article 132(1)(a) 

Article 132(1)(l) 

Article 132(2), first sub-
paragraph, points (a) to (d) 

Article 132(2), second 
subparagraph 

Article 133(a) and (b) 

– 

Article 132(1)(b) to (f) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 13(B)(d)(5), first 
and second indents 

Article 13(B)(d)(6) 

Article 13(B)(e) to (h) 

Article 13(C), first sub-
paragraph, point (a) 

Article 13(C), first sub-
paragraph, point (b) 

Article 13(C), second 
subparagraph 

Article 14(1), 
introductory sentence 

Article 14(1)(a) 

Article 14(1)(d), first and 
second subparagraphs 

Article 14(1)(e) 

Article 14(1)(g), first to 
fourth indents 

Article 14(1)(h) 

Article 14(1)(i) 

392 

Article 132(1)(f) 

Article 132(1)(g) 

Article 132(1)(h) to (k) 

Article 134(1)(d) 

Article 134(1)(a), (b) and 
(c) 

Article 134(2), first and 
second subparagraphs 

Articles 128 

Article 137(a) 

Article 140(b) and (c) 

Article 140(e) 

Article 140(f) to (i) 

Article 140(j) 

Article 140(m) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 14(1)(j) 

Article 14(1)(k) 

Article 14(2), first sub-
paragraph 

Article 14(2), second 
subparagrph, first, 
second and third indents 

Article 14(2), third sub-
paragraph 

Article 15, introductory 
sentence 

Article 15(1) 

Article 15(2), first sub-
paragraph 

Article 15(2), second 
subparagraph, first and 
second indents 

Article 15(2), second 
subparagraph, third 
indent, first part of the 
sentence 

393 

Article 140(k) 

Article 140(l) 

Article 141(1) 

Article 141(2), first, 
second and third subpara-
graphs 

Article 141(3) 

Article 128 

Article 142(1)(a) 

Article 142(1)(b) 

Article 143(1), first sub-
paragraph, points (a) and 
(b) 

Article 143(1), first sub-
paragraph, point (c) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 15(2), second 
subparagraph, third 
indent, second part of the 
sentence 

Article 15(2), third sub-
paragraph, first and 
second indents 

Article 15(2), fourth sub-
paragraph 

Article 15(3) 

Article 15(4), first sub-
paragraph, points (a) and 
(b) 

Article 15(4), first sub-
paragraph, point (c) 

Article 15(4), second 
subparagraph, first and 
second sentences 

Article 15(5) 

Article 15(6) 

Article 15(7) 

Article 15(8) 

394 

Article 143(1), second 
subparagraph 

Article 143(2), first and 
second subparagraphs 

Article 143(2), third sub-
paragraph 

Article 142(1)(d) 

Article 144(a) 

Article 144(b) 

Article 146(1) and (2) 

Article 144(c) 

Article 144(f) 

Article 144(e) 

Article 144(d) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 15(9) 

Article 15(10), first sub-
paragraph, first to fourth 
indents 

Article 15(10), second 
subparagraph 

Article 15(10), third sub-
paragraph 

Article 15(11) 

Article 15(12), first 
sentence 

Article 15(12), second 
sentence 

Article 15(13) 

Article 15(14), first and 
second subparagraphs 

Article 15(15) 

Article 16(1) 

Article 16(2) 

Article 16(3) 

395 

Article 144(g) 

Article 147(1), first sub-
paragraph, points (a) to (d) 

Article 147(1), second 
subparagraph 

Article 147(2) 

Article 148 

Article 142(1)(c) 

Article 142(2) 

Article 142(1)(e) 

Article 149, first and 
second subparagraphs 

Article 145 

– 

Article 159(1) 

Article 161 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 17(1) 

Article 17(2), (3) and (4) 

Article 17(5), first and 
second subparagraphs 

Article 17(5), third sub-
paragraph, points (a) to 
(e) 

Article 17(6) 

Article 17(7), first and 
second sentences 

Article 18(1) 

Article 18(2), first and 
second subparagraphs 

Article 18(3) 

Article 18(4), first and 
second subparagraphs 

Article 19(1), first sub-
paragraph, first indent 

Article 19(1), first sub-
paragraph, second 
indent, first sentence 

396 

Article 162 

– 

Article 167(1), first and 
second subparagraphs 

Article 167(2)(a) to (e) 

Article 170 

Article 171, first and 
second subparagraphs 

– 

Article 173, first and 
second subparagraphs 

Article 174 

Article 177, first and 
second subparagraphs 

Article 168(1), first sub-
paragraph, point (a) 

Article 168(1), first sub-
paragraph, point (b) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 19(1), first sub-
paragraph, second 
indent, second sentence 

Article 19(1), second 
subparagraph 

Article 19(2), first 
sentence 

Article 19(2), second 
sentence 

Article 19(2), third 
sentence 

Article 19(3), first 
subparagrah, first and 
second sentences 

Article 19(3), first sub-
paragraph, third sentence 

Article 19(3), second 
subparagraph 

Article 20(1), 
introductory sentence 

Article 20(1)(a) 

Article 20(1)(b), first 
part of the first sentence 

397 

Article 168(1), second 
subparagraph 

Article 169(1) 

Article 168(2)(a) 

Article 168(2)(a) and (b) 

Article 168(3) 

Article 169(2), first sub-
paragraph 

Article 169(2), second 
subparagraph 

Article 169(3) 

Article 180 

Article 178 

Article 179(1) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 20(1)(b), second 
part of the first sentence 

Article 20(1)(b), second 
sentence 

Article 20(2), first sub-
paragraph, first sentence 

Article 20(2), first sub-
paragraph, second and 
third sentences 

Article 20(2), second and 
third subparagraphs 

Article 20(3), first sub-
paragraph, first sentence 

Article 20(3), first sub-
paragraph, second 
sentence 

Article 20(3), first sub-
paragraph, third sentence 

Article 20(3), second 
subparagraph 

Article 20(4), first to 
fourth indents 

Article 20(5) 

398 

Article 179(2), first sub-
paragraph 

Article 179(2), second 
subparagraph 

Article 181(1), first sub-
paragraph 

Article 181(2), first and 
second subparagraphs 

Article 181(1), second and 
third subparagraphs 

Article 182(1), first sub-
paragraph 

Article 182(1), second and 
third subparagraphs 

Article 182(2) 

Article 182(2) 

Article 183(a) to (d) 

Article 184 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 20(6) 

Article 21 

Article 22 

Article 22(a) 

Article 23, first para-
graph 

Article 23, second para-
graph 

Article 24(1) 

Article 24(2) 

Article 24(2)(a), first 
subparagraph 

Article 24(2)(a), second 
and third subparagraphs 

Article 24(2)(b), first and 
second sentences 

Article 24(2)(c) 

Article 24(3), first sub-
paragraph 

399 

Article 185 

– 

– 

Article 241 

Article 203, first subpara-
graph 
Article 252 

Article 203, second sub-
paragraph 

Article 274 

Article 285 

Article 277(1) 

Article 277(2), first and 
second subparagraphs 

Article 278, first and 
second subparagraphs 

Article 279 

Article 275 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 24(3), second 
subparagraph, first 
sentence 

Article 24(3), second 
subparagraph, second 
sentence 

Article 24(4), first sub-
paragraph 

Article 24(4), second 
subparagraph 

Article 24(5) 

Article 24(6) 

Article 24(7) 

Article 24(8), points (a), 
(b) and (c) 

Article 24(9) 

Article 24(a), first sub-
paragraph, first to tenth 
indents 

Article 25(1) 

400 

Article 276(2) 

Article 276(1)(a) 

Article 281, first subpara-
graph, points (1), (2) and 
(3) 

Article 281, second 
subparagrpah 

Article 282 

 Article 283 

Article 284 

Article 286, points (1), (2) 
and (3) 

Article 287 

Article 280, points (7) to 
(16) 

Article 289(1) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 25(2), first to 
eighth indents 

Article 25(3), first sub-
paragraph, first sentence 

Article 25(3), first sub-
paragraph, second 
sentenced 

Article 25(3), first sub-
paragraph, third sentence 

Article 25(3), first sub-
paragraph, fourth and 
fifth sentences 

Article 25(3), second 
subparagraph 

Article 25(4), first sub-
paragraph 

Article 25(5) and (6) 

Article 25(7) 

Article 25(8) 

Article 25(9) 

Article 25(10) 

401 

Article 288(1), points (1) 
to (8) 

Article 290, first subpara-
graph, first sentence and 
second subparagraph 

Article 291, first subpara-
graph 

Article 292 

Article 291, second sub-
paragraph 

Article 290, first subpara-
graph, second sentence 

Article 265(1), first sub-
paragraph, point (e) 

– 

Article 297 

Article 294(2) 

Article 289(2) 

Article 289(3) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 25(11) and (12) 

Article 26(1) first and 
second sentences 

Article 26(1) third 
sentence 

Article 26(2), first and 
second sentences 

Article 26(2), third 
sentence 

Article 26(3), first and 
second sentences 

Article 26(4) 

Article 26a(A)(a), first 
subparagraph 

Article 26a(A)(a), second 
subparagraph 

Article 26a(A)(b) and (c) 

Article 26a(A)(d) 

Article 26a(A)(e), (f) and 
(g) 

402 

– 

Article 299(1), first and 
second subparagraphs 

Article 299(2) 

Article 300, first and 
second subparagraphs 

Article 301 

Article 302, first and 
second subparagraphs 

Article 303 

Article 304(1)(b) 

Article 304(2) 

Article 304(1)(c) and (d) 

Article 304(1)(a) 

Article 304(1)(e), (f) and 
(g) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 26a(A)(g), first 
and second indents 

Article 26a(B)(1) 

Article 26a(B)(2) 

Article 26a(B)(2), first 
and second indents 

Article 26a(B)(3), first 
subparagraph, first and 
second sentences 

Article 26a(B)(3), second 
subparagraph 

Article 26a(B)(3), second 
subparagraph, first and 
second indents 

Article 26a(B)(4), first 
subparagraph 

Article 26a(B)(4), first 
subparagraph, points (a), 
(b) and (c) 

Article 26a(B)(4), second 
subparagraph 

403 

Article 304(3) 

Article 305(1) 

Article 306 

Article 306, points (a) to 
(d) 

Article 307(1), first and 
second subparagraphs 

Article 307(2) 

Article 307(2), points (a) 
and (b) 

Article 308(1) 

Article 308(1), points (a), 
(b) and (c) 

Article 308(2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 26a(B)(4), third 
subparagraph, first and 
second sentences 

Article 26a(B)(5) 

Article 26a(B)(6) 

Article 26a(B)(7) 

Article 26a(B)(7), 
points (a), (b) and (c) 

Article 26a(B)(8) 

Article 26a(B)(9) 

Article 26a(B)(10) first 
and second subpara-
graphs 

Article 26a(B)(10), third 
subparagraph, first and 
second indents 

Article 26a(B)(10), 
fourth subparagraph 

Article 26a(B)(11), first 
subparagraph 

404 

Article 309, first and 
second subparagraphs 

Article 313 

Article 315 

Article 314 

Article 314(a), (b) and (c) 

Article 316 

Article 317 

Article 310(1), first and 
second subparagraphs 

Article 310(2)(a) and (b) 

Article 310(3) 

Article 311 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 26a(B)(11), 
second subparagraph, 
point (a) 

Article 26a(B)(11), 
second subparagraph, 
points (b) and (c) 

Article 26a(B)(11), third 
subparagraph 

Article 26a(C)(1), 
introductory sentence 

Article 26a(C)(1), first to 
fourth indents 

Article 26a(C)(2), first 
and second indents 

Article 26a(C)(3) 

Article 26a(C)(4), first 
subparagraph, first, 
second and third indents 

Article 26a(C)(4), second 
subparagraph 

Article 26a(C)(5), first 
and second subpara-
graphs 

405 

Article 312(1), first sub-
paragraph 

Article 312(1), second 
subparagraph 

Article 312(2) 

Article 325(1) 
Article 326 

Article 326(a) to (d) 

Article 328(a) and (b) 

Article 329 

Article 331, first subpara-
graph, points (a), (b) and 
(c) 

Article 331, second sub-
paragraph 

Article 332(1), first and 
second subparagraphs 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 26a(C)(5), third 
subparagraph 

Article 26a(C)(6), first 
subparagraph, first and 
second indents 

Article 26a(C)(6), second 
subparagraph 

Article 26a(C)(7) 

Article 26a(D), 
introductory sentence 

Article 26a(D)(a) 

Article 26a(D)(b) 

Article 26a(D)(c) 

Article 26b(A), first sub-
paragraph, point (i), first 
sentence 

Article 26b(A), first sub-
paragraph, point (i), 
second sentence 

406 

Article 332(2) 

Article 330, first subpara-
graph, points (a) and (b) 

Article 330, second sub-
paragraph 

Article 327 

– 

Article 305(2) 
Article 325(2) 

Article 4(1)(b) and (d) 

Article 36 
Article 136(3), first sub-
paragraph 

Article 336(1)(1) 

Article 336(2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 26b(A), first sub-
paragraph, point (ii), first 
to fourth indents 

Article 26b(A), second 
subparagraph 

Article 26b(A), third 
subparagraph 

Article 26b(B), first sub-
paragraph 

Article 26b(B), second 
subparagraph 

Article 26b(C), first sub-
paragraph 

Article 26b(C), second 
subparagraph, first and 
second sentences 

Article 26b(C), third sub-
paragraph 

Article 26b(C), fourth 
subparagraph 

Article 26b(D)(1)(a), (b) 
and (c) 

Article 26b(D)(2) 

407 

Article 336(1)(2) 

Article 336(3) 

Article 337 

Article 338 

Article 339 

Article 340 

Article 341(1) and (2) 

Article 342 

Article 343 

Article 347(a), (b) and (c) 

Article 348 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 26b(E), first and 
second subparagraphs 

Article 26b(E), third and 
fourth subparagraphs 

Article 26b(F), first 
sentence 

Article 26b(F), second 
sentence 

Article 26b(G)(1), first 
subparagraph 

Article 26b(G)(1), 
second subparagraph 

Article 26b(G)(2)(a) 

Article 26b(G)(2)(b), 
first and second 
sentences 

Article 26c(A)(a) to (e) 

Article 26c(B)(1) 

Article 26c(B)(2), first 
subparagraph 

408 

Article 349(1), first and 
second subparagraphs 

Article 349(2) and (3) 

Article 191, first and 
second subparagraphs 

Articles 200 and 247 

Article 344 

– 

Article 345 

Article 346(1) and (2) 

Article 351(1) to (5) 

Article 352 

Article 353 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 26c(B)(2), second 
subparagraph, first part 
of the first sentence 

Article 26c(B)(2), second 
subparagraph, second 
part of the first sentence 

Article 26c(B)(2), second 
subparagraph, second 
sentence 

Article 26c(B)(3), first 
and second subpara-
graphs 

Article 26c(B)(4)(a) to 
(d) 

Article 26c(B)(5), first 
subparagraph 

Article 26c(B)(5), second 
subparagraph 

Article 26c(B)(6), first 
sentence 

Article 26c(B)(6), second 
and third sentences 

Article 26c(B)(6), fourth 
sentence 

409 

Article 354(1) 

Article 354(1)(a) to (e) 

Article 354(2) 

Article 355 

Article 356(a) to (d) 

Article 357 

Article 358 

Article 359(1), first sub-
paragraph 

Article 359(1), second 
subparagraph 

Article 359(2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 26c(B)(7), first 
sentence 

Article 26c(B)(7), second 
and third sentences 

Article 26c(B)(8) 

Article 26c(B)(9), first 
sentence 

Article 26c(B)(9), second 
and third sentences 

Article 26c(B)(10) 

Article 27(1) first and 
second sentences 

Article 27(2), first and 
second sentences 

Article 27(2), third 
sentence 

Article 27(3) and (4) 

Article 27(5) 

Article 28(1) and (1)a, 

410 

Article 360, first subpara-
graph 

Article 360, second sub-
paragraph 

Article 361 

Article 362(1) 

Article 362(2), first and 
second subparagraphs 

Article 196(1), third sub-
paragraph 

Article 388(1) first and 
second subparagraphs 

Article 388(2), first sub-
paragraphs 

Article 388(2), second 
subparagraph 

Article 388(3) and (4) 

Article 387 

– 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28(2), 
introductory sentence 

Article 28(2)(a), first 
subparagraph 

Article 28(2)(a), second 
subparagraph 

Article 28(2)(a), third 
subparagraph, first 
sentence 

Article 28(2)(a), third 
subparagraph, second 
and third sentences 

Article 28(2)(b) 

Article 28(2)(c), first and 
second sentences 

Article 28(2)(c), third 
sentence 

Article 28(2)(d) 

Article 28(2)(e), first and 
second subparagraphs 

Article 28(2)(f) 

Article 28(2)(g) 

411 

Article 105 

Article 106, first and 
second subparagrphs 

– 

Article 108, first subpara-
graph 

Article 108, second sub-
paragraph 

Article 109 

Article 110(1), first and 
second subparagraphs 

Article 110(2) 

Article 111 

Article 114, first and 
second subparagraphs 

Article 116 

– 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28(2)(h), first and 
second subparagraphs 

Article 28(2)(i) 

Article 28(2)(j) 

Article 28(2)(k) 

Article 28(3)(a) 

Article 28(3)(b) 

Article 28(3)(c) 

Article 28(3)(d) 

Article 28(3)(e) 

Article 28(3)(f) 

Article 28(3)(g) 

Article 28(3a) 

Article 28(4) and (5) 

Article 28(6), first sub-
paragraph, first sentence 

412 

Article 117, first and 
second subparagraphs 

Article 118 

Article 113(2) 

Article 112 

Article 363 

Article 364 

Article 384 

Article 365 

Article 366 

Article 385 

Article 367 

Article 369 

Article 386(1) and (2) 

Article 102, first and 
second subparagraphs 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28(6), first sub-
paragraph, second 
sentence 

Article 28(6), second 
subparagraph, points (a), 
(b) and (c),  

Article 28(6), second 
subparagraph, point (d) 

Article 28(6), third sub-
paragraph 

Article 28(6), fourth sub-
paragraph, points (a), (b) 
and (c) 

Article 28(6), fifth and 
sixth subparagraphs 

Article 28a(1), intro-
ductory sentence 

Article 28a(1)(a), first 
subparagraph 

Article 28a(1)(a), second 
subparagraph 

Article 28a(1)(a), third 
subparagraph 

413 

Article 102, third subpara-
graph 

Article 103, first subpara-
graph, points (a), (b) and 
(c) 

Article 103, second sub-
paragraph 

Article 103, second sub-
paragraph 

Article 104(a), (b) and (c) 

– 

Article 3(1) 

Article 3(1)(b)(i) 

Article 4(1) 

Article 4(3) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28a(1)(b) 

Article 28a(1)(c) 

Article 28a(1a)(a) 

Article 28a(1a)(b), first 
subparagraph, first indent 

Article 28a(1a)(b), first 
subparagraph, second 
and third indents 

Article 28a(1a)(b), 
second subparagraph 

Article 28a(2), 
introductory sentence 

Article 28a(2)(a) and (b), 
first subparagraph 

Article 28a(2)(b), second 
subparagraph 

Article 28a(3), first and 
second subparagraphs 

Article 28a(4), first sub-
paragraph 

414 

Article 3(1)(b)(ii) 

Article 3(1)(b)(iii) 

Article 4(1)(a) 

Article 4(1)(e) 

Article 4(2)(a) and (b) 

Article 4(2), second sub-
paragraph 

– 

Article 3(2), first subpara-
graph, points (a), (b) and 
(c) 

Article 3(2), second sub-
paragraph 

Article 21, first and 
second subparagraphs 

Article 10(2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28a(4), second 
subpararaph, first indent 

Article 28a(4), second 
subparagraph, second 
indent 

Article 28a(4), third sub-
paragraph 

Article 28a(5)(b), first 
subparagraph 

Article 28a(5)(b), second 
subparagraph, 

Article 28a(5)(b), second 
subparagraph, first indent 

Article 28a(5)(b), second 
subparagraph, second 
indent 

Article 28a(5)(b), second 
subparagraph, third 
indent 

Article 28a(5)(b), second 
subparagraph, fifth, sixth 
and seventh indents 

415 

Article 166(1), second 
subparagraph 

Article 166(1), first sub-
paragraph 

Article 166(2) 

Article 18(1), first sub-
paragraph 

Article 18(1), second sub-
paragraph and (2) 
introductory sentence 

Article 18(2)(a) and (b) 

Article 18(2)(c) 

Article 18(2)(e) 

Article 18(2)(f), (g) and 
(h) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28a(5)(b), second 
subparagraph, eighth 
indent 

Article 28a(5)(b), third 
subparagraph 

Article 28a(6), first sub-
paragraph 

Article 28a(6), second 
subparagraph 

Article 28a(7) 

Article 28b(A)(1) 

Article 28b(A)(2), first 
and second subpara-
graphs 

Article 28b(A)(2), third 
subparagraph, first and 
second indents 

Article 28b(B)(1), first 
subparagraph, first and 
second indents 

Article 28b(B)(1), 
second subparagraph 

416 

Article 18(2)(d) 

Article 18(3) 

Article 22 

Article 23 

Article 24 

Article 41 

Article 42, first and 
second subparagraphs 

Article 43(a) and (b) 

Article 34(1)(a) and (b) 

Article 34(2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28b(B)(2), first 
subparagraph 

Article 28b(B)(2), first 
subparagraph, first and 
second indents 

Article 28b(B)(2), 
second subparagraph, 
first and second 
sentences 

Article 28b(B)(2), third 
subparagraph, first 
sentence 

Article 28b(B)(2), third 
subparagraph, second 
and third sentences 

Article 28b(B)(3), first 
and second subpara-
graphs 

Article 28b(C)(1), first 
indent, first and second 
subparagraphs 

Article 28b(C)(1), 
second and third indents 

Article 28b(C)(2) and (3) 

417 

Article 35(1)(a) 

Article 35(1)(b) and (c) 

Article 35(2), first and 
second subparagraphs 

Article 35(3), first sub-
paragraph 

– 

Article 35(4), first and 
second subparagraphs 

Article 49(1), first and 
second subparagraphs 

Article 49(2) 

Article 48, first and 
second subparagraphs 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28b(C)(4) 

Article 28b(D) 

Article 28b(E)(1), first 
and second subpara-
graphs 

Article 28b(E)(2), first 
and second subpara-
graphs 

Article 28b(E)(3), first 
and second subpara-
graphs 

Article 28b(F), first and 
second paragraphs 

Article 28c(A), intro-
ductory sentence 

Article 28c(A)(a), first 
subparagraph  

Article 28c(A)(a), second 
subparagraph 

Article 28c(A)(b) 

Article 28c(A)(c), first 
subparagraph 

418 

Article 51 

Article 53 

Article 50, first and 
second subparagraphs 

Article 54, first and 
second subparagraphs 

Article 45, first and 
second subparagraphs 

Article 55, first and 
second subparagraphs 

Article 128 

Article 135(1) 

Article 136(1), first and 
second subparagraphs 

Article 135(2)(a) 

Article 135(2)(b) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28c(A)(c), second 
subparagraph 

Article 28c(A)(d) 

Article 28c(B), intro-
ductory sentence 

Article 28c(B)(a), (b) 
and (c) 

Article 28c(C) 

Article 28c(D), first sub-
paragraph 

Article 28c(D), second 
subparagraph 

Article 28c(E)(1), first 
indent, replacing 
Article 16(1) 

−  paragraph 1, first sub-

paragraph 

−  paragraph 1, first sub-
paragraph, point (A) 

−  paragraph 1, first sub-
paragraph, point (B), 
first subparagraph, 
points (a), (b) and (c) 

419 

Article 136(2) 

Article 135(2)(c) 

Articles 128 

Article 137(a), (b) and (c) 

Article 139 

Article 140(d) 

Article 128 

Article 150 

Article 151(1)(a) 

Article 151(1)(a), (b) and 
(c) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 1, first sub-
paragraph, point (B), 
first subparagraph, 
point (d), first and 
second indents 

−  paragraph 1, first sub-
paragraph, point (B), 
first subparagraph, 
point (e), first sub-
paragraph 

−  paragraph 1, first sub-
paragraph, point (B), 
first subparagraph, 
point (e), second sub-
paragraph, first 
indent 

−  paragraph 1, first sub-
paragraph, point (B), 
first subparagraph, 
point (e), second sub-
paragraph, second 
indent, first sentence 

−  paragraph 1, first sub-
paragraph, point (B), 
first subparagraph, 
point (e), second sub-
paragraph, second 
indent, second 
sentence 

420 

Article 151(1)(d) and (e) 

Article 152(1)(b) 

Article 152(2), first sub-
paragraph 

Article 152(2), first sub-
paragraph 

Article 152(2), second 
subparagraph 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 1, first sub-
paragraph, point (B), 
first subparagraph, 
point (e), third sub-
paragraph, first 
indent 

−  paragraph 1, first sub-
paragraph, point (B), 
first subparagraph, 
point (e), third sub-
paragraph, second, 
third and fourth 
indents 

−  paragraph 1, first sub-
paragraph, point (B), 
second subparagraph 

−  paragraph 1, first sub-
paragraph, point (C) 

−  paragraph 1, first sub-
paragraph, point (D), 
first subparagraph, 
points (a) and (b) 

−  paragraph 1, first sub-
paragraph, point (D), 
second subparagraph 

421 

– 

Article 153(1)(a), (b) and 
(c) 

Article 151(2) 

Article 154 

Article 155(1)(a) and (b) 

Articles 155(2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 1, first sub-
paragraph, point (E), 
first and second 
indents 

−  paragraph 1, second 

subparagraph 

−  paragraph 1, third 
subparagraph 

Article 28c(E)(1), second 
indent, inserting para-
graph 1a into Article 16 

−  paragraph 1a 

Article 28c(E)(2), first 
indent, amending 
Article16(2) 

−  paragraph 2, first sub-

paragraph 

Article 28c(E)(2), second 
indent, inserting the 
second and third sub-
paragraphs into 
Article 16(2) 

−  paragraph 2, second 

subparagraph 

422 

Article 156(a) and (b) 

Article 194 

Article 158 

Article 157 

Article 159(1) 

2 

Article 159(2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 2, third 
subparagraph 

Article 28c(E)(3), first to 
fifth indents 

Article 28d(1), first and 
second sentences 

Article 28d(2) and (3) 

Article 28d(4), first and 
second subparagraphs 

Article 28e(1), first sub-
paragraph 

Article 28e(1), second 
subparagraph, first and 
second sentences 

Article 28e(2) 

Article 28e(3) 

Article 28e(4) 

Article 28f(1) replacing 
Article 17(2), (3) and (4) 

−  paragraph 2, point (a) 

423 

Article 160 

Article 138(a) to (e) 

Article 68, first and 
second subparagraphs 

Article 69(1) and (2) 

Article 67(1) and (2) 

Article 80 

Article 81(1) and (2) 

Article 75 

Article 90, second sub-
paragraph, point (b) 

Article 91(1) 

Article 163(a) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 2, point (b) 

−  paragraph 2, point (c) 

−  paragraph 2, point (d) 

−  paragraph 3, 

points (a), (b) and (c) 

−  paragraph 4, first sub-

paragraph, first 
indent 

−  paragraph 4, first sub-
paragraph, second 
indent 

−  paragraph 4, second 
subparagraph, 
point (a) 

−  paragraph 4, second 
subparagraph, 
point (b) 

−  paragraph 4, second 
subparagraph, 
point (c) 

Article 28f(2) replacing 
Article 18(1) 

−  paragraph 1, point (a) 

424 

Article 163(d) 

Article 163(b) 

Article 163(c) 

Article 164(a), (b) and (c) 

Article 165(1), first sub-
paragraph 

Article 165(2) first sub-
paragraph 

Article 165(1) second sub-
paragraph 

Article 165(2), second 
subparagraph 

Article 165(3) 

Article 172(a) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 1, point (b) 

−  paragraph 1, point (c) 

−  paragraph 1, point (d) 

−  paragraph 1, point (e) 

Article 28f(3) inserting 
paragraph 3a into 
Article 18 

−  paragraph 3a, first 
part of the sentence 

−  paragraph 3a, second 
part of the sentence 

Article 28g replacing 
Article 21 

−  paragraph 1, 

point (a), first sub-
paragraph 

−  paragraph 1, 

point (a), second sub-
paragraph 

−  paragraph 1, point (b) 

425 

Article 172(d) 

Article 172(b) 

Article 172(e) 

Article 172(c) 

Article 175 

Article 176 

Article 186 

Article 187, first and 
second subparagraphs 

Article 189 

 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 1, 

point (c), first sub-
paragraph, first, 
second and third 
indents 

−  paragraph 1, 

point (c), second sub-
paragraph 

−  paragraph 1, point (d) 

−  paragraph 1, point (e) 

−  paragraph 1, point (f) 

−  paragraph 2 

−  paragraph 2, 

point (a), first 
sentence 

−  paragraph 2, 

point (a), second 
sentence 

−  paragraph 2, point (b) 

−  paragraph 3 

−  paragraph 4 

426 

Article 190(1)(a), (b) and 
(c) 

Article 190(2) 

Article 195 

Article 192 

Article 188 

– 

Article 196(1), first sub-
paragraph 

Article 196(2) 

Article 196(1), second 
subparagraph 

Article 197 

Article 193 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28h replacing 
Article 22 

−  paragraph 1, 

point (a), first and 
second sentences 

−  paragraph 1, point (b) 

−  paragraph 1, 

point (c), first indent, 
first sentence 

−  paragraph 1, 

point (c), first indent, 
second sentence 

−  paragraph 1, 

point (c), second and 
third indents 

−  paragraph 1, 

point (d), first and 
second sentences 

−  paragraph 1, point (e) 

−  paragraph 2, point (a) 

−  paragraph 2, 

point (b), first and 
second indents 

427 

Article 205(1), first and 
second subparagraphs 

Article 205(2) 

Article 206(1)(a) 

Article 206(2) 

Article 206(1)(b) and (c) 

Article 207, first and 
second subparagraphs 

Article 208 

Article 234 

Article 235(1) and (2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 3, 

point (a), first sub-
paragraph, first 
sentence 

−  paragraph 3, 

point (a), first sub-
paragraph, second 
sentence 

−  paragraph 3, 

point (a), second 
subaragraph 

−  paragraph 3, 

point (a), third sub-
paragraph, first and 
second sentences 

−  paragraph 3, 

point (a), fourth sub-
paragraph 

−  paragraph 3, 

point (a), fifth sub-
paragraph, first 
sentence 

−  paragraph 3, 

point (a), fifth sub-
paragraph, second 
sentence 

428 

Article 211(1) 

Article 211(2) and (3) 

Article 211(4) and (5) 

Article 212(1), first and 
second subparagraphs 

Article 212(2) 

Article 210 

Article 219 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 3, 

point (a), sixth sub-
paragraph 

−  paragraph 3, 

point (a), seventh 
subparagraph 

−  paragraph 3, 

point (a), eighth sub-
paragraph, first and 
second sentences 

−  paragraph 3, 

point (a), ninth sub-
paragraph, first and 
second sentences 

−  paragraph 3, 

point (a), ninth sub-
paragraph, third 
sentence 

−  paragraph 3, 

point (a), tenth sub-
paragraph 

−  paragraph 3, 

point (b), first sub-
paragraph, first to 
twelfth indents 

429 

Article 213 

Article 214 

Article 215(1) and (2) 

Article 215(3), first sub-
paragraph 

Article 215(3), second 
subparagraph 

Article 216 

Article 217(1) to (12) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 3, 

point (b), first sub-
paragraph, thirteenth 
indent 

−  paragraph 3, 

point (b), first sub-
paragraph, fourteenth 
indent 

−  paragraph 3, 

point (b), second sub-
paragraph 

−  paragraph 3, 

point (b), third sub-
paragraph 

−  paragraph 3, 

point (b), fourth sub-
paragraph 

−  paragraph 3, 

point (b), fifth sub-
paragraph 

−  paragraph 3, 

point (c), first sub-
paragraph 

−  paragraph 3, 

point (c), second sub-
paragraph, 
introductory sentence 

430 

Article 217(13) and (14) 

Article 217(15) 

Article 218 

Article 220 

Article 221 

Article 222 

Article 223 

Article 224 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 3, 

point (c), second sub-
paragraph, first 
indent, first and 
second sentences 

−  paragraph 3, 

point (c), second sub-
paragraph, second 
indent, first and 
second sentences 

−  paragraph 3, 

point (c), third sub-
paragraph, first 
sentence 

−  paragraph 3, 

point (c), third sub-
paragraph, second 
sentence 

−  paragraph 3, 

point (c), fourth sub-
paragraph, first and 
second sentences 

−  paragraph 3, 

point (c), fifth sub-
paragraph 

−  paragraph 3, 

point (c), sixth sub-
paragraph 

431 

Article 225(1), first and 
second subparagraphs 

Article 225(2), first and 
second subparagraphs 

Article 226 

Article 230 

Article 227, first and 
second subparagraphs 

Article 228 

Article 229 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 3, 

point (d), first sub-
paragraph 

−  paragraph 3, 

point (d), second sub-
paragraph, first 
sentence 

−  paragraph 3, 

point (d), second sub-
paragraph, second 
and third sentences 

−  paragraph 3, 

point (d), third sub-
paragraph, first and 
second sentences 

−  paragraph 3, 

point (d), fourth, fifth 
and sixth subpara-
graphs 

−  paragraph 3, 

point (d), seventh 
subparagraph 

−  paragraph 3, 

point (e), first sub-
paragraph 

432 

Article 236 

Article 237(1) 

Article 237(2), first and 
second subparagraphs 

Article 238, first and 
second subparagraphs 

Article 239(1), (2) and (3) 

Article 240 

Article 2(2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 3, 

point (e), second sub-
paragraph 

−  paragraph 4, 

point (a), first and 
second sentences 

−  paragraph 4, 

point (a), third and 
fourth sentences 

−  paragraph 4, 

point (a), fifth 
sentence 

−  paragraph 4, point (b) 

−  paragraph 4, 

point (c), first indent, 
first and second sub-
paragraphs 

−  paragraph 4, 

point (c), second 
indent, first 
subparagrah 

−  paragraph 4, 

point (c), second 
indent, second sub-
paragraph 

433 

Article 209 

Article 244(1) 

Article 244(2), first and 
second subparagraphs 

Article 254 

Article 242 

Article 243(a) and (b) 

Article 243(c) 

Article 243(d) and (e) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 5 

−  paragraph 6, 

point (a), first and 
second sentences 

−  paragraph 6, 

point (a), third 
sentence 

−  paragraph 6, 

point (b), first sub-
paragraph 

−  paragraph 6, 

point (b), second sub-
paragraph, first 
sentence 

−  paragraph 6, 

point (b), second sub-
paragraph, second 
sentence 

−  paragraph 6, 

point (b), third sub-
paragraph, first and 
second indents 

−  paragraph 6, 

point (b), third sub-
paragraph, third 
indent, first sentence 

434 

Article 198 

Article 253 

Article 254 

Article 255 

Article 256(1), first sub-
paragraph 

Article 256(2) 

Article 257(1)(a) and (b) 

Article 257(1)(d) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 6, 

point (b), third sub-
paragraph, third 
indent, second 
sentence 

−  paragraph 6, 

point (b), fourth sub-
paragraph, first 
indent 

−  paragraph 6, 

point (b), fourth sub-
paragraph, second 
indent, first sentence 

−  paragraph 6, 

point (b), fourth sub-
paragraph, second 
indent, second 
sentence 

−  paragraph 6, 

point (b), fifth sub-
paragraph, first and 
second indents 

−  paragraph 6, 

point (b), fifth sub-
paragraph, third 
indent, first sentence 

435 

Article 257(2), first sub-
paragraph 

Article 257(1)(c) and (e) 

Article 257(1)(f) 

Article 257(2), second 
subparagraph 

Article 258(1)(a) and (b) 

Article 258(1)(c) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 6, 

point (b), fifth sub-
paragraph, third 
indent, second 
sentence 

−  paragraph 6, 

point (c), first indent 

−  paragraph 6, 

point (c), second 
indent 

−  paragraph 6, point (d) 

−  paragraph 6, 

point (e), first sub-
paragraph 

−  paragraph 6, 

point (e), second sub-
paragraph 

−  paragraph 7, first part 

of the sentence 

−  paragraph 7, second 
part of the sentence 

−  paragraph 8, first and 
second subparagraphs 

436 

Article 258(2) 

Article 256(1), second 
subparagraph 

Article 259 

Article 246 

Article 261 

Article 251 

Article 199, first subpara-
graph 
Article 248 
Article 260 

Article 199, second sub-
paragraph 

Article 266, first and 
second subparagraphs 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 9, 

point (a), first sub-
paragraph, first 
indent 

−  paragraph 9, 

point (a), first sub-
paragraph, second 
indent 

−  paragraph 9, 

point (a), first sub-
paragraph, third 
indent 

−  paragraph 9, 

point (a), second sub-
paragraph 

−  paragraph 9, point (b) 

−  paragraph 9, point (c) 

−  paragraph 9, 

point (d), first sub-
paragraph, first and 
second indents 

−  paragraph 9, 

point (d), second sub-
paragraph, first to 
fourth indents 

437 

Article 265(1), first sub-
paragraph, point (c) 

Article 265(1), first sub-
paragraph, points (a) and 
(d) 

Article 265(1), first sub-
paragraph, point (b) 

Article 265(1), second 
subparagraph 

Article 265(3) 

Article 204 

Article 231(1)(a) and (b) 

Article 231(2)(a) to (d) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 9, 

point (d), third sub-
paragraph 

−  paragraph 9, 

point (e), first sub-
paragraph 

−  paragraph 9, 

point (e), second sub-
paragraph, first and 
second indents 

−  paragraph 10 

−  paragraph 11 

−  paragraph 12, 

introductory sentence 

−  paragraph 12, 

point (a), first, second 
and third indents 

−  paragraph 12, 

point (b), first second 
and third indents 

Article 28i inserting a 
third subparagraph into 
Article 24(3) 

438 

Article 231(3) 

Article 232 

Article 233(1) to (2) 

Articles 201 and 249 

Articles 202 and 250 

Article 262 

Article 263(a), (b) and (c) 

Article 264(a), (b) and (c) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 3, third 
subparagraph 

Article 28j(1) inserting a 
second subparagraph into 
Article 25(4) 

−  paragraph 4, second 

subparagraph 

Article 28j(2) replacing 
Article 25(5) and (6) 

−  paragraph 5, first sub-
paragraph, points (a), 
(b) and (c) 

−  paragraph 5, second 

subparagraph 

−  paragraph 6, 

point (a), first sub-
paragraph, first 
sentence 

−  pargraph 6, point (a), 
first subparagraph, 
second sentence 

439 

Article 276(1)(b) and (c) 

Article 265(2) 

Article 293(1), (2) and (3) 

Article 295 

Article 294(1) 

Article 296(1) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

−  paragraph 6, 

point (a), second sub-
paragraph, first, 
second and third 
indents 

−  paragraph 6, 

point (a), third sub-
paragraph 

−  paragraph 6, point (b) 

Article 28j(3) inserting a 
second subparagraph into 
Article 25(9) 

−  paragraph 9, second 

subparagraph 

Article 28k(1), first sub-
paragraph 

Article 28k(1), second 
subparagraph, point (a) 

Article 28k(1), second 
subparagraph, points (b) 
and (c) 

Article 28k(2) to (5) 

Article 28l, first 
paragraph 

440 

Article 296(2)(a), (b) and 
(c) 

Article 296(3) 

Article 294(1) 

Article 298 

– 

Article 153(2) 

– 

– 

– 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28l, second and 
third paragraphs 

Article 28l, fourth 
paragraph 

Article 28m 

Article 28n 

Article 28o(1), intro-
ductory sentence 

Article 28o(1)(a), first 
and second sentences 

Article 28o(1)(b) 

Article 28o(1)(c), first 
second and third indents 

Article 28o(1)(d), first 
and second subpara-
graphs 

Article 28o(1)(e) 

Article 28o(1)(f) 

Article 28o(1)(g) 

441 

Article 395(1) and (2) 

– 

Article 392, first subpara-
graph 

– 

Article 318, first subpara-
graph 

Article 319(1) and (2) 

Article 320 

Article 321(a), (b) and (c) 

Article 322, first and 
second subparagraphs 

Article 324 

Article 323 

Article 4(1)(c) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 28o(1)(h) 

Article 28o(2) 

Article 28o(3) 

Article 28o(4) 

Article 28p 

Article 29(1) to (4) 

Article 29a 

Article 30(1) 

Article 30(2), first and 
second sentences 

Article 30(2), third 
sentence 

Article 30(3) and (4) 

Article 31(1) 

Article 31(2) 

Article 33(1) 

442 

Article 36 
Article 135(3), second 
subparagraph 

Article 318, second sub-
paragraph 

Article 333 

– 

– 

Article 391(1) to (4) 

Article 390 

Article 389(1) 

Article 389(2), first sub-
paragraph 

Article 389(2), second 
subparagraph 

Article 389(3) and (4) 

– 

Article 393 

Article 394 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 33(2) 

Article 33a(1), intro-
ductory sentence 

Article 33a(1)(a) 

Article 33a(1)(b) 

Article 33a(1)(c) 

Article 33a(2), intro-
ductory sentence 

Article 33a(2)(a) 

Article 33a(2)(b) 

Article 34 

Article 35 

Articles 36 and 37 

Article 38 

Annex A(I) 

Annex A(I)(1), (2) and 
(3) 

Annex A(II) 

443 

Article 2(1) 

Article 267 

Article 268 

Article 269 

Article 270 

Article 271 

Article 272 

Article 273 

Article 398 

Article 397 

– 

Article 402 

Annex VI(1) 

Annex VI(1), (a),(b) and 
(c) 

Annex VI(2) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Annex A(II)(1) to (6) 

Annex A(III) and (IV) 

Annex A(IV)(1) to (4) 

Annex A(V) 

Annex B, introductory 
sentence 

Annex B, first to ninth 
indents 

Annex C 

Annex D(1) to (13) 

Annex E(2) 

Annex E(7) 

Annex E(11) 

Annex E(15) 

Annex F(1) 

Annex F(2) 

Annex F(5) to (8) 

444 

Annex VI(2)(a) to (f) 

Annex VI(3) and (4) 

Annex VI(4)(a) to (d) 

Article 288(2) 

Article 288(1)(5) 

Annex VII(1) to (9) 

– 

Annex I(1) to (13) 

Annex IX(A)(1) 

Annex IX(A)(2) 

Annex IX(A)(3) 

Annex IX(A)(4) 

Annex IX(B)(1) 

Annex IX(B)(2)(a) to (j) 

Annex IX(B)(3) to (6) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Annex F(10) 

Annex F(12) 

Annex F(16) 

Annex F(17), first and 
second subparagraphs 

Annex F(23) 

Annex F(25) 

Annex F(27) 

Annex G(1) and (2) 

Annex H, first paragraph 

Annex H, second para-
graph, introductory 
sentence 

Annex H, second para-
graph, points (1) to (6) 

Annex H,second para-
graph, point (7), first and 
second subparagraphs 

Annex H, second para-
graph, points (8) to (17) 

445 

Annex IX(B)(7) 

Annex IX(B)(8) 

Annex IX( B)(9) 

Annex IX(B)(10) 

Annex IX(B)(11) 

Annex IX(B)(12) 

Annex IX(B)(13) 

Article 384 

Article 95(3) 3 

– 

Annex III(1) to (6) 

Annex III(7) and (8) 

Annex III(9) to (18) 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Annex I, introductory 
sentence 

Annex I(a), first to 
seventh indents 

Annex I, point b) 

Annex I(b), first and 
second indents 

Annex I(c) 

Annex J, introductory 
sentence 

Annex J 

Annex K( 1), first, 
second and third indents 

Annex K(2) to (5) 

Annex L, first paragraph, 
points (1) to (5) 

Annex L, second para-
graph 

Article 2 

Article 3, first and 
second sentences 

446 

– 

Annex VIII(A), points (1) 
to (7) 

Annex VIII, partie B 

Annex VIII(B), points (1) 
and (2) 

Annex VIII(C) 

Annex V, introductory 
sentence 

Annex V(1) to (25) 

Annex IV(1),(a), (b) and 
(c) 

Annex IV(2) to (5) 

Annex II(1) to (5) 

Article 56(2) 

Article 334 

Article 335, first and 
second subparagraphs 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 56(3) 
Article 57(2) 
Article 350 
Article 396, first subpara-
graph 

Article 396, second sub-
paragraph 

Article 6(2)(h) 

Article 28 of the Act of 
Accession of Denmark, 
Ireland and the United 
Kingdom concerning 
Gibraltar 

Annex VIII(II)(2)(a) of the 
Act of Accession of 
Greece 

Article 280(1)(1) 

Annex VIII(II)(2), (b) of 
the Act of Accession of 
Greece 

Article 368 

Article 280(2) and (3) 

Article 370 

Annex XXXII(IV)(3)(a), 
first indent and second 
indent, first sentence, of 
the Act of Accession of 
Spain and Portugal 

Annex XXXII(IV)(3) (b), 
first subparagraph, of the 
Act of Accession of Spain 
and Portugal first subpara-
graph 

Article 4 

Article 5 

447 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Annex XV(IX)(2) (b), first 
subparagraph, Act of 
Accession of Austria, 
Finland and Sweden 

Article 100 

Article 280(4) 

Article 113(1) 

Article 115 

Article 371(1) 

Annex XV(IX)(2)(c), first 
subparagraph, of the Act 
of Accession of Austria, 
Finland and Sweden 

Annex XV(IX)(2)(f), first 
subparagraph, of the Act 
of Accession of Austria, 
Finland and Sweden 

Annex XV(IX)(2)(g), first 
subparagraph, of the Act 
of Accession of Austria, 
Finland and Sweden 

Annex XV(IX)(2)(h), first 
subparagraph, first and 
second indents, of the Act 
of Accession of Austria, 
Finland and Sweden 

– 

Annex XV(IX)(2)(i), first 
subparagraph, first indent, 
of the Act of Accession of 
Austria, Finland and 
Sweden 

448 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Annex XV(IX)(2)(i), first 
subparagraph, second and 
third indents, of the Act of 
Accession of Austria, 
Finland and Sweden 

Annex XV(IX)(2)(j) of the 
Act of Accession of 
Austria, Finland and 
Sweden 

Annex XV(IX)(2)(l), first 
subparagraph, of the Act 
of Accession of Austria, 
Finland and Sweden 

Annex XV(IX)(2)(m) first 
subparagraph, of the Act 
of Accession of Austria, 
Finland and Sweden 

Annex XV(IX)(2)(n), first 
subparagraph, first and 
second indents, of the Act 
of Accession of Austria, 
Finland and Sweden 

Annex XV(IX)(2)(x), first 
indent, of the Act of 
Accession of Austria, 
Finland and Sweden 

Article 371(2)(a) and (b) 

Article 280(5) 

Article 107(a) 

Article 372(1) 

Article 372(2) 

Article 245 

449 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 280(6) 

Article 107(b) 

Article 373 

Article 6(1)(d) 

Article 119 

Annex XV(IX)(2)(x), 
second indent, of the Act 
of Accession of Austria, 
Finland and Sweden 

Annex XV(IX)(2)(z), first 
subparagraph, of the Act 
of Accession of Austria, 
Finland and Sweden 

Annex XV(IX)(2) (aa), 
first subparagraph, first 
and second indents, of the 
Act of Accession of 
Austria, Finland and 
Sweden 

Protocol No 2 of the Act 
of Accession of Austria, 
Finland and Sweden 
concerning the Åland 
Islands 

Annex V(5)(1)(a) of the 
2003 Act of Accession of 
the Czech Republic, 
Estonia, Cyprus, Latvia, 
Lithuania, Hungary, 
Malta, Poland Slovenia 
and Slovakia 

450 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Article 374 

Annex V(5)(1)(b) of the 
2003 Act of Accession of 
the Czech Republic, 
Estonia, Cyprus, Latvia, 
Lithuania, Hungary, 
Malta, Poland Slovenia 
and Slovakia  

Annex VI(7)(1)(a) of the 
2003 Act of Accession 

Article 120 

Annex VI(7)(1)(b) of the 
2003 Act of Accession 

Article 375 

Annex VII(7)(1), first and 
second subparagraphs of 
the 2003 Act of Accession 

Article 121(1) and (2) 

Annex VII(7)(1), third, 
fourth and fifth subpara-
graphs of the 2003 Act of 
Accession 

– 

Annex VII(7)(1), sixth 
subparagraph, of the 2003 
Act of Accession  

Article 376 

Annex VIII(7)(1)(a) of the 
2003 Act of Accession 

Article 122 

Annex VIII(7)(1)(b), 
second subparagraph, of 
the 2003 Act of Accession 

Article 377(a) 

451 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Annex VIII(7)(1), third 
subpargraph, of the 2003 
Act of Accession  

Article 377(b) 

Annex IX(8)(1) of the 
2003 Act of Accession 

Article 378 

Annex X(7)(1)(a)(i) and 
(ii) of the 2003 Act of 
Accession  

Article 123(a) and (b) 

Annex X(7)(1)(c) of the 
2003 Act of Accession 

Article 379 

Annex XI(7)(1) of the 
2003 Act of Accession 

Article 124 

Annex XI(7)(2)(a) of the 
2003 Act of Accession 

Article 380(c) 

Annex XI(7)(2)(b) of the 
2003 Act of Accession 

Article 380(a) 

Annex XI(7)(2)(c) of the 
2003 Act of Accession 

Article 380(b) 

Annex XII(9)(1)(a) of the 
2003 Act of Accession 

Article 125(1 and (2) 

Annex XII(9)(1)(b) of the 
2003 Act of Accession 

Article 125(3), (4) and (5) 

452 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Directive 
67/227/EEC 

Directive 
77/388/EEC 

Directive 
94/5/EC 

Directive 
2002/38/EC 

Other acts 

This Directive 

Annex XII(9)(2) of the 
2003 Act of Accession 

Article 381 

Annex XIII(9)(1)(a) of the 
2003 Act of Accession 

Article 126(1) and (2) 

Annex XIII(9)(1)(b) of the 
2003 Act of Accession 

Article 382 

Annex XIV(7), first sub-
paragraph, of the 2003 Act 
of Accession 

Article 127 

Annex XIV(7), second 
subparagraph, of the 2003 
Act of Accession 

– 

Annex XIV(7), third sub-
paragraph, of the 2003 Act 
of Accession 

Article 383 

453