Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Date: 2006-11-28
Institutions: Council of the European Union
Subjects: VAT, basis of tax assessment, delivery, provision of services, tax collection, tax exemption, tax harmonisation, tax relief

11.12.2006

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I

(Acts whose publication is obligatory)

COUNCIL DIRECTIVE 2006/112/EC

of 28 November 2006

on the common system of value added tax

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Commu-
nity, and in particular Article 93 thereof,

Having regard to the proposal from the Commission,

Having regard to the Opinion of the European Parliament,

Having regard to the Opinion of the European Economic and
Social Committee,

Whereas:

(1) 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 (1) has been significantly
amended on several occasions. Now that new amendments
are being made to the said Directive, it is desirable, for
reasons of clarity and rationalisation that the Directive
should be recast.

(2)

(3)

The recast text should incorporate all those provisions of
Council Directive 67/227/EEC of 11 April 1967 on the
harmonisation of legislation of Member States concerning
turnover taxes (2) which are still applicable. That Directive
should therefore be repealed.

To ensure that the provisions are presented in a clear and
rational manner, consistent with the principle of better
regulation, it is appropriate to recast the structure and the
wording of the Directive although this will not, in principle,
bring about material changes in the existing legislation. A
small number of substantive amendments are however
inherent to the recasting exercise and should nevertheless
be made. Where such changes are made, these are listed
exhaustively in the provisions governing transposition and
entry into force.

(4)

The attainment of the objective of establishing an internal
market presupposes the application in Member States of
that does not distort
taxes
legislation on turnover

(1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive

2006/98/EC (OJ L 221, 12.8.2006, p. 9).

(2) OJ 71, 14.4.1967, p. 1301. Directive as last amended by Directive 69/

463/EEC (OJ L 320 of 20.12.1969, p. 34).

conditions of competition or hinder the free movement
of goods and services. It is therefore necessary to achieve
such harmonisation of
legislation 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 Com-
munity level.

(5) A VAT system 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, as well as the supply of
services. It is therefore in the interests of the internal market
and of Member States to adopt a common system which
also applies to the retail trade.

(6)

(7)

(8)

It is necessary to proceed by stages, since the harmonisation
of turnover taxes leads in Member States to alterations in
tax structure and appreciable consequences in the budget-
ary, economic and social fields.

The common system of VAT should, even if rates and
exemptions are not fully harmonised, result in neutrality in
competition, such that within the territory of each Member
State similar goods and services bear the same tax burden,
whatever the length of the production and distribution
chain.

Pursuant to Council Decision 2000/597/EC, Euratom, of
the European
29 September 2000 on the system of
Communities' own resources (3),
the
European Communities is to be financed, without prejudice
to other revenue, wholly from the Communities' own
resources. Those resources are to include those accruing
from VAT and obtained through the application of a
uniform rate of tax to bases of assessment determined in a
uniform manner and in accordance with Community rules.

the budget of

(9)

It is vital to provide for a transitional period to allow
national laws in specified fields to be gradually adapted.

(3) OJ L 253, 7.10.2000, p. 42.

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(10) During this transitional period, intra-Community transac-
tions carried out by taxable persons other than exempt
taxable persons should be taxed in the Member State of
destination, in accordance with the rates and conditions set
by that Member State.

(18)

It is necessary to clarify the definition of the place of
taxation of certain transactions carried out on board ships,
aircraft or trains in the course of passenger transport within
the Community.

(11)

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, certain
intra-Community distance selling and the supply of new
means of transport to individuals or to exempt or non-
taxable bodies should also be taxed in the Member State of
destination, in accordance with the rates and conditions set
by that Member State, in so far as such transactions would,
in the absence of special provisions, be likely to cause
significant distortion of competition between Member
States.

(19) Electricity and gas are treated as goods for VAT purposes. It
is, however, particularly difficult to determine the place of
supply. In order to avoid double taxation or non taxation
and to attain a genuine internal market free of barriers
linked to the VAT regime, the place of supply of gas through
the natural gas distribution system, or of electricity, before
the goods reach the final stage of consumption, should
therefore be the place where the customer has established
his business. The supply of electricity and gas 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 actually uses and consumes the goods.

(12) For reasons connected with their geographic, economic and
social situation, certain territories should be excluded from
the scope of this Directive.

(20)

(13)

In order to enhance the non-discriminatory nature of the
tax, the term ‘taxable person’ should be defined in such a
way that the Member States may use it to cover persons
who occasionally carry out certain transactions.

(14) The term ‘taxable transaction’ may lead to difficulties, in
particular
taxable
transactions. Those concepts should therefore be clarified.

transactions

treated as

regards

as

In the case of the hiring out of 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 distortion of competi-
tion 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.

(15) With a view to facilitating intra-Community trade in work
on movable tangible property, it is appropriate to establish
the tax arrangements applicable to such transactions when
they are carried out for a customer who is identified for
VAT purposes in a Member State other than that in which
the transaction is physically carried out.

(16) A transport operation within the territory of a Member
State should be treated as the intra-Community transport of
goods where it is directly linked to a transport operation
carried out between Member States, 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
who take part in the supply of the various services.

(17) Determination of the place where taxable transactions are
carried out may engender conflicts concerning jurisdiction
as between Member States,
in particular as regards the
supply of goods for assembly or the supply of services.
Although the place where a supply of services is carried out
should in principle be fixed as the place where the supplier
has established his place of business, it should be defined as
being in the Member State of the 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.

(21) However, as regards the hiring out of means of transport, it
is appropriate, for reasons of control, to apply strictly the
general rule, and thus to regard the place where the supplier
has established his business as the place of supply.

(22) All

in principle, be taxed at

telecommunications services consumed within the
Community should be taxed to prevent distortion of
competition in that field. To that end, telecommunications
services supplied to taxable persons established in the
Community or to customers established in third countries
should,
the place where the
customer for the services is established. 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 and enjoyed in
the Community, Member States should, however, provide
for the place of supply to be within the Community.

(23) Also to prevent distortions of competition, 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 customers established in third territories
the place of
or
establishment of the customer.

third countries, should be taxed at

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(24) The concepts of chargeable event and of the chargeability of
VAT should be harmonised if
the
common system of VAT and of any subsequent amend-
ments thereto are to take effect at the same time in all
Member States.

the introduction of

(25) The taxable amount should be harmonised so that the
to

application of VAT to taxable transactions
comparable results in all the Member States.

leads

(26) To prevent

loss of

tax revenues through the use of
connected parties to derive tax benefits,
in
specific limited circumstances, be possible for Member
States to intervene as regards the taxable amount of
supplies of goods or
services and intra-Community
acquisitions of goods.

it should,

(27)

In order to combat tax evasion or avoidance, it should be
possible for Member States to include within the taxable
amount of a transaction which involves the working of
investment gold provided by a customer, the value of that
investment gold where, by virtue of being worked, the gold
loses its status of investment gold. When they apply these
measures, Member States should be allowed a certain
degree of discretion.

(28)

If distortions are to be avoided, the abolition of fiscal
controls at frontiers entails, not only a uniform basis of
assessment, but also sufficient alignment as between
Member States of a number of rates and rate levels.

(29) The standard rate of VAT in force in the various Member
States, combined with the mechanism of the transitional
system, ensures that this system functions to an acceptable
degree. To prevent divergences in the standard rates of VAT
applied by the Member States from leading to structural
imbalances in the Community and distortions of competi-
tion in some sectors of activity, a minimum standard rate of
15 % should be fixed, subject to review.

(30)

In order to preserve neutrality of VAT, the rates applied by
Member States should be such as to enable, as a general
rule, deduction of the VAT applied at the preceding stage.

(31) During the transitional period, certain derogations con-
cerning the number and the level of rates should be
possible.

(32) To achieve a better understanding of the impact of reduced
rates,
it is necessary for the Commission to prepare an
assessment report on the impact of reduced rates applied to
locally supplied services, notably in terms of job creation,
economic growth and the proper
the
internal market.

functioning of

(33)

In order to tackle the problem of unemployment, 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 applied to labour-

intensive services. That reduction is also likely to reduce the
incentive for the businesses concerned to join or remain in
the black economy.

(34) However, such a reduction in the VAT rate is not without
risk for the smooth functioning of the internal market and
for tax neutrality. Provision should therefore be made for an
authorisation procedure to be introduced for a period that
is fixed but sufficiently long, so that it is possible to assess
the impact of the reduced rates applied to locally supplied
services. In order to make sure that such a measure remains
verifiable and limited, its scope should be closely defined.

(35) 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.

(36) For the benefit both of the persons liable for payment of
VAT and the competent administrative authorities,
the
methods of applying VAT to certain supplies and intra-
Community acquisitions of products subject to excise duty
should be aligned with the procedures and obligations
concerning the duty to declare in the case of shipment of
such products to another Member State laid down in
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
products (1).

(37) The supply of gas through the natural gas distribution
system, and of electricity is taxed at the place of
the
customer. In order to avoid double taxation, the import-
ation of such products should therefore be exempted from
VAT.

(38)

including chain transactions,

In respect of taxable operations in the domestic market
linked to intra-Community trade in goods carried out
during the transitional period by taxable persons not
established within the territory of the Member State in
which the intra-Community acquisition of goods takes
place,
is necessary to
provide for simplification measures ensuring equal treat-
ment in all the Member States. To that end, the provisions
concerning the taxation system and the person liable for
payment of the VAT due in respect of such operations
should be harmonised. It is however, necessary to exclude
in principle from such arrangements goods that are
intended to be supplied at the retail stage.

it

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

(40) The scheme which allows the adjustment of deductions for
capital goods over the lifetime of the asset, according to its
actual use, should also be applicable to certain services with

(1) OJ L 76, 23.3.1992, p. 1. Directive as last amended by Directive

2004/106/EC (OJ L 359, 4.12.2004, p. 30).

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the nature of capital goods.

(41)

It is appropriate to specify the persons liable for payment of
VAT, particularly in the case of services supplied by a
person who is not established in the Member State in which
the VAT is due.

(42) Member States should be able, in specific cases, to designate
the recipient of supplies of goods or services as the person
liable for payment of VAT. This should assist Member States
in simplifying the rules and countering tax evasion and
avoidance in identified sectors and on certain types of
transactions.

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

special scheme should be established and a common
method adopted,
the purposes of collecting own
resources, for calculating the value added by such farmers.

for

(51)

It is appropriate to adopt a Community taxation system to
be applied to 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.

(52) The application of the normal VAT rules to gold constitutes
a major obstacle to its use for financial investment purposes
and therefore justifies the application of a special
tax
scheme, with a view also to enhancing the international
competitiveness of the Community gold market.

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

(53) The supply of gold for investment purposes is inherently
similar to other financial
investments which are exempt
from VAT. Consequently, exemption appears to be the most
appropriate tax treatment for supplies of investment gold.

(45) The obligations of taxable persons should be harmonised as
far as possible so as to ensure the necessary safeguards for
the collection of VAT in a uniform manner in all the
Member States.

in order

(46) The use of electronic invoicing should allow tax authorities
It is therefore
to carry out their monitoring activities.
to ensure the internal market
appropriate,
functions properly,
to draw up a list, harmonised at
Community level, of the particulars that must appear on
invoices and to establish a number of common arrange-
ments governing the use of electronic invoicing and the
electronic storage of invoices, as well as for self-billing and
the outsourcing of invoicing operations.

(54) The definition of investment gold should cover gold coins
the value of which primarily reflects the price of the gold
contained. For reasons of transparency and legal certainty, a
yearly list of coins covered by the investment gold scheme
should be drawn up, providing security for the operators
trading in such coins. That list should be without prejudice
to the exemption of coins which are not included in the list
but which meet the criteria laid down in this Directive.

(55)

In order to prevent tax evasion while at the same time
alleviating the financing burden for the supply of gold of a
degree of purity above a certain level, it is justifiable to
allow Member States to designate the customer as the
person liable for payment of VAT.

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

(56)

(48) The necessary pursuit of a reduction in the administrative
and statistical formalities to be completed by businesses,
particularly small and medium-sized enterprises, should be
reconciled with the implementation of effective control
measures and the need, on both economic and tax grounds,
to maintain the quality of Community statistical
instru-
ments.

(49) Member States should be allowed to continue to apply their
special schemes for small enterprises, in accordance with
common provisions, and with a view to closer harmonisa-
tion.

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

(57)

It is desirable for the provisions concerning radio and
television broadcasting and certain electronically supplied
services to be put into place on a temporary basis only and
to be reviewed in the light of experience within a short
period of time.

(50) Member States should remain free to apply a special scheme
involving flat rate rebates of input VAT to farmers not
covered by the normal scheme. The basic principles of that

(58)

It is necessary to promote the uniform application of the
provisions of this Directive and to that end an advisory
committee on value added taxshould be set up to enable the
Member States and the Commission to cooperate closely.

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

(60)

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
for
authorisation or a communication setting out its objec-
tions.

to the Council either a proposal

(61)

It is essential to ensure uniform application of the VAT
system. Implementing measures are appropriate to realise
that aim.

(62) 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 rules governing the place where
taxable transactions are carried out.

(63) 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.

(64)

In view of their limited scope, the implementing measures
should be adopted by the Council acting unanimously on a
proposal from the Commission.

(65) 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.

(66) 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.

(67) 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 XI, Part B,

HAS ADOPTED THIS DIRECTIVE:

TABLE OF CONTENTS

TITLE 1 — SUBJECT MATTER AND SCOPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE II — TERRITORIAL SCOPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE III — TAXABLE PERSONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE IV — TAXABLE TRANSACTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1 — Supply of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 2 — Intra-Community acquisition of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 3 — Supply of services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 4 — Importation of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE V — PLACE OF TAXABLE TRANSACTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1 — Place of supply of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Section 2 — Supply of goods with transport

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

Chapter 2 — Place of an intra-Community acquisition of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 3 — Place of supply of services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 — General rule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — Particular provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsection 1 — Supply of services by intermediaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

10

11

12

12

13

14

14

14

14

14

14

15

16

16

16

16

17

17

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Sub-section 2 — Supply of services connected with immovable property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsection 3 — Supply of transport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsection 4 — Supply of cultural and similar services, ancillary transport services or services relating to movable
tangible property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsection 5 — Supply of miscellaneous services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsection 6 — Criterion of effective use and enjoyment

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 4 — Place of importation of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Chapter 1 — General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Chapter 3 — Intra-Community acquisition of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 4 — Importation of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE VII — TAXABLE AMOUNT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1 — Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Chapter 3 — Intra-Community acquisition of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 4 — Importation of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 5 — Miscellaneous provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE VIII — RATES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1 — Application of rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Section 1 — Standard rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — Reduced rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 3 — Particular provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 3 — Temporary provisions for particular labour-intensive services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Chapter 5 — Temporary provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE IX — EXEMPTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1 — General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Chapter 3 — Exemptions for other activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 4 — Exemptions for intra-Community transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Section 2 — Exemptions for intra-Community acquisitions of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Chapter 5 — Exemptions on importation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 6 — Exemptions on exportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

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

Section 1 — Customs warehouses, warehouses other than customs warehouses and similar arrangements . . . . . .

Section 2 — Transactions exempted with a view to export and in the framework of trade between the Member
States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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11.12.2006

EN

Official Journal of the European Union

L 347/7

TITLE X — DEDUCTIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Chapter 2 — Proportional deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Chapter 4 — Rules governing exercise of the right of deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 5 — Adjustment of deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE XI — OBLIGATIONS 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — Payment arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 2 — Identification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 3 — Invoicing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 — Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — Concept of invoice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 3 — Issue of invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Section 4 — Content of invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Section 5 — Sending invoices by electronic means . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 6 — Simplification measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 4 — Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 — Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — General obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 3 — Specific obligations relating to the storage of all invoices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 4 — Right of access to invoices stored by electronic means in another Member State . . . . . . . . . . . . . . . . . . .

Chapter 5 — Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 6 — Recapitulative statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 7 — Miscellaneous provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 8 — Obligations relating to certain importations and exportations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 — Importation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — Exportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE XII — SPECIAL SCHEMES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1 — Special scheme for small enterprises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 — Simplified procedures for charging and collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — Exemptions or graduated relief

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 3 — Reporting and review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 2 — Common flat-rate scheme for farmers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 3 — Special scheme for travel agents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 4 — Special arrangements for second-hand goods, works of art, collectors' items and antiques . . . . . . . . .

Section 1 — Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — Special arrangements for taxable dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsection 1 — Margin scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsection 2 — Transitional arrangements for second-hand means of transport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 3 — Special arrangements for sales by public auction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 4 — Measures to prevent distortion of competition and tax evasion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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L 347/8

EN

Official Journal of the European Union

11.12.2006

Chapter 5 — Special scheme for investment gold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 — General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — Exemption from VAT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 3 — Taxation option . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 4 — Transactions on a regulated gold bullion market . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 5 — Special rights and obligations for traders in investment gold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 6 — Special scheme for non-established taxable persons supplying electronic services to non-taxable
persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 — General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — Special scheme for electronically supplied services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE XIII — DEROGATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1 — Derogations applying until the adoption of definitive arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 — Derogations for States which were members of the Community on 1 January 1978 . . . . . . . . . . . . . . .

Section 2 — Derogations for States which acceded to the Community after 1 January 1978 . . . . . . . . . . . . . . . . . . . .

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

Chapter 2 — Derogations subject to authorisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 1 — Simplification measures and measures to prevent tax evasion or avoidance . . . . . . . . . . . . . . . . . . . . . . . .

Section 2 — International agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE XIV — MISCELLANEOUS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1 — Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 2 — VAT Committee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 3 — Conversion rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 4 — Other taxes, duties and charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TITLE XV — FINAL PROVISIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1 — Transitional arrangements for the taxation of trade between Member States . . . . . . . . . . . . . . . . . . . . . . .

Chapter 2 — Transitional measures applicable in the context of accession to the European Union . . . . . . . . . . . . . .

Chapter 3 — Transposition and entry into force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX I — LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1) . . .

ANNEX II — INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (K) OF
ARTICLE 56(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX III — LISTS OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO
IN ARTICLE 98 MAY BE APPLIED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX IV — LIST OF THE SERVICES REFERRED TO IN ARTICLE 106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX V — CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN
CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2) . . . . . . . . . . . . . . . . . . . . . . .

ANNEX VI — LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX VII — LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF
ARTICLE 295(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX VIII — INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ARTICLE 295(1)

ANNEX IX — WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

AND (4) OF ARTICLE 311(1)

Part A — Works of art . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part B — Collectors' items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part C — Antiques . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

58

58

59

59

59

59

60

60

60

61

61

61

62

63

63

63

64

64

64

64

64

65

65

65

65

66

67

68

69

70

71

72

73

74

75

75

75

75

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ANNEX X — LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370
AND 371 AND ARTICLES 380 TO 390 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part A — Transactions which Member States may continue to tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part B — Transactions which Member States may continue to exempt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX XI

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part A — Repealed Directives with their successive amendments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part B — Time limits for transposition into national law (referred to in Article 411) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX XII — CORRELATION TABLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

76

76

76

78

78

79

81

TITLE I

SUBJECT MATTER AND SCOPE

Article 1

(iii)

in the case of products subject to excise duty, where
the excise duty on the intra-Community acquisition is
chargeable, pursuant to Directive 92/12/EEC, within
the territory of the Member State, a taxable person, or
a non-taxable legal person, whose other acquisitions
are not subject to VAT pursuant to Article 3(1);

1. This Directive establishes the common system of value
added tax (VAT).

(c)

the supply of services for consideration within the territory
of a Member State by a taxable person acting as such;

2. The principle of the common system of VAT entails the
application to goods and services of a general
tax on
consumption exactly proportional to the price of the goods
and services, however many transactions take place in the
production and distribution process before the stage at which the
tax is charged.

(d)

the importation of goods.

2. (a) For the purposes of point (ii) of paragraph 1(b), the
following shall be regarded as ‘means of transport’, where
they are intended for the transport of persons or goods:

On each transaction, 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 VAT borne directly
by the various cost components.

(i) motorised land vehicles the capacity of which exceeds
48 cubic centimetres or the power of which exceeds
7,2 kilowatts;

The common system of VAT shall be applied up to and including
the retail trade stage.

(ii)

Article 2

1. The following transactions shall be subject to VAT:

(a)

the supply of goods for consideration within the territory of
a Member State by a taxable person acting as such;

vessels exceeding 7,5 metres in length, with the
exception of vessels used for navigation on the high
seas and carrying passengers for reward, and of
commercial,
vessels used for
industrial or
rescue or
for
assistance at sea, or for inshore fishing;

fishing activities, or

the purposes of

(iii) aircraft

the

take-off weight of which exceeds
1 550 kilograms, with the exception of aircraft used
by airlines operating for reward chiefly on inter-
national routes.

(b)

the intra-Community acquisition of goods for consideration
within the territory of a Member State by:

(b) These means of transport shall be regarded as ‘new’ in the

cases:

(i)

(ii)

a taxable person acting as such, or 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 Articles 282 to 292 and
who is not covered by Articles 33 or 36;

in the case of new means of transport, a taxable
person, or a non-taxable legal person, whose other
to
acquisitions are not subject
Article 3(1), or any other non-taxable person;

to VAT pursuant

(i)

(ii)

of motorised land vehicles, 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;

of vessels, 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;

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(iii) of aircraft, 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.

(c) Member States shall lay down the conditions under which
the facts referred to in point (b) may be regarded as
established.

3.
‘Products subject to excise duty’ shall mean energy products,
alcohol and alcoholic beverages and manufactured tobacco, as
defined by current Community legislation, but not gas supplied
through the natural gas distribution system or electricity.

Article 3

1. By way of derogation from Article 2(1)(b)(i), the following
transactions shall not be subject to VAT:

(a)

(b)

the intra-Community acquisition of goods by a taxable
person or a non-taxable legal person, where the supply of
such goods within the territory of the Member State of
acquisition would be exempt pursuant to Articles 148 and
151;

the intra-Community acquisition of goods, other than those
referred to in point (a) and Article 4, and other than new
means of transport or products subject to excise duty, by a
taxable person for the purposes of his agricultural, forestry
to the common flat-rate
or fisheries business subject
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.

Point (b) of paragraph 1 shall apply only if the following

2.
conditions are met:

(a)

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 EUR 10 000 or the equivalent
in national currency;

(b)

during the previous calendar year, the total value of intra-
Community acquisitions of goods did not exceed the
threshold provided for in point (a).

The threshold which serves as the reference shall consist of the
total value, exclusive of VAT due or paid in the Member State in
which dispatch or transport of the goods began, of the intra-
Community acquisitions of goods as referred to under point (b)
of paragraph 1.

Article 4

In addition to the transactions referred to in Article 3, the
following transactions shall not be subject to VAT:

(a)

(b)

(c)

the intra-Community acquisition of second-hand goods,
works of art, collectors' items or antiques, as defined in
points (1) to (4) of Article 311(1), where the vendor is a
taxable dealer acting as such and VAT has been applied to
the goods in the Member State in which their dispatch or
transport began, in accordance with the margin scheme
provided for in Articles 312 to 325;

the intra-Community acquisition of second-hand means of
transport, as defined in Article 327(3), where the vendor is
a taxable dealer acting as such and VAT has been applied to
the means of transport in the Member State in which their
in accordance with the
dispatch or
second-hand means of
transitional arrangements
transport;

transport began,
for

the intra-Community acquisition of second-hand goods,
works of art, collectors' items or antiques, as defined in
points (1) to (4) of Article 311(1), where the vendor is an
organiser of sales by public auction, acting as such, and VAT
has been applied to the goods in the Member State in which
their dispatch or transport began, in accordance with the
special arrangements for sales by public auction.

TITLE II

TERRITORIAL SCOPE

Article 5

the purposes of applying this Directive,

For
definitions shall apply:

the following

(1)

(2)

(3)

(4)

‘Community’ and ‘territory of the Community’ mean the
territories of the Member States as defined in point (2);

‘Member State’ and ‘territory of a Member State’ mean the
territory of each Member State of the Community to which
the Treaty establishing the European Community is
applicable, in accordance with Article 299 of that Treaty,
with the exception of any territory referred to in Article 6
of this Directive;

‘third territories’ means those territories referred to in
Article 6;

‘third country’ means any State or territory to which the
Treaty is not applicable.

Article 6

3. Member States shall grant taxable persons and non-taxable
legal persons eligible under point (b) of paragraph 1 the right to
opt for the general scheme provided for in Article 2(1)(b)(i).

1. This Directive shall not apply to the following territories
forming part of the customs territory of the Community:

Member States shall lay down the detailed rules for the exercise
of the option referred to in the first subparagraph, which shall in
any event cover a period of two calendar years.

(a) Mount Athos;

(b)

the Canary Islands;

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(c)

the French overseas departments;

(d)

the Åland Islands;

(e)

the Channel Islands.

2. This Directive shall not apply to the following territories not
forming part of the customs territory of the Community:

(a)

the Island of Heligoland;

(b)

the territory of Büsingen;

(c) Ceuta;

(d) Melilla;

(e)

Livigno;

(f)

Campione d'Italia;

(g)

the Italian waters of Lake Lugano.

Article 7

the United Kingdom and Cyprus

In view of the conventions and treaties concluded with
1.
France,
the
Principality of Monaco, the Isle of Man and the United Kingdom
Sovereign Base Areas of Akrotiri and Dhekelia shall not be
regarded, for the purposes of the application of this Directive, as
third countries.

respectively,

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.

exploitation of tangible or intangible property for the purposes
of obtaining income therefrom on a continuing basis shall in
particular be regarded as an economic activity.

In addition to the persons referred to in paragraph 1, any
2.
person who, on an occasional basis, supplies a new means of
transport, 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 be regarded as a
taxable person.

Article 10

The condition in Article 9(1) that the economic activity be
conducted ‘independently’ shall exclude employed and other
persons from 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 11

After consulting the advisory committee on value added tax
(hereafter, the ‘VAT Committee’), each Member State may regard
as a single taxable person any persons established in the territory
of that Member State who, while legally independent, are closely
bound to one another by financial, economic and organisational
links.

A Member State exercising the option provided for in the first
paragraph, may adopt any measures needed to prevent
tax
evasion or avoidance through the use of this provision.

Article 12

1. Member States may regard as a taxable person anyone who
carries out, on an occasional basis, a transaction relating to the
activities referred to in the second subparagraph of Article 9(1)
and in particular one of the following transactions:

Article 8

(a)

the supply, before first occupation, of a building or parts of
a building and of the land on which the building stands;

If the Commission considers that the provisions laid down in
Articles 6 and 7 are no longer justified, particularly in terms of
fair competition or own resources, it shall present appropriate
proposals to the Council.

TITLE III

TAXABLE PERSONS

Article 9

1.
‘Taxable person’ shall mean any person who, independently,
carries out in any place any economic activity, whatever the
purpose or results of that activity.

Any activity of producers, traders or persons supplying services,
including mining and agricultural activities and activities of the
‘economic activity’. The
professions,

shall be regarded as

(b)

the supply of building land.

For the purposes of paragraph 1(a), ‘building’ shall mean any

2.
structure fixed to or in the ground.

Member States may lay down the detailed rules for applying the
criterion referred to in paragraph 1(a) to conversions of buildings
and may determine what is meant by ‘the land on which a
building stands’.

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 those periods do not exceed
five years and two years respectively.

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For the purposes of paragraph 1(b),

‘building land’ shall
3.
mean any unimproved or improved land defined as such by the
Member States.

Article 13

1.
States, regional and local government authorities and other
bodies governed by public law shall not be 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 those activities or
transactions.

However, when they engage in such activities or transactions,
they shall be regarded as taxable persons in respect of those
activities or transactions where their treatment as non-taxable
persons would lead to significant distortions of competition.

In any event, bodies governed by public law shall be regarded as
taxable persons in respect of the activities listed in Annex I,
provided that those activities are not carried out on such a small
scale as to be negligible.

2. Member States may regard activities,
exempt under
Articles 132, 135, 136, 371, 374 to 377, and Article 378(2),
Article 379(2), or Articles 380 to 390, engaged in by bodies
governed by public law as activities in which those bodies engage
as public authorities.

TITLE IV

TAXABLE TRANSACTIONS

CHAPTER 1

supply of goods

Article 14

‘Supply of goods’ shall mean the transfer of the right to

1.
dispose of tangible property as owner.

Article 15

Electricity, gas, heat, refrigeration and the like shall be treated

1.
as tangible property.

2. Member States may regard the following as
property:

tangible

(a)

certain interests in immovable property;

(b)

(c)

rights in rem giving the holder thereof a right of use over
immovable property;

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 16

The application by a taxable person of goods forming part of his
business assets for his private use or for that of his staff, or their
disposal 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 VAT on those goods
or the component parts thereof was wholly or partly deductible.

However, the application of goods for business use as samples or
as gifts of small value shall not be treated as a supply of goods for
consideration.

Article 17

1. The transfer by a taxable person of goods forming part of his
business assets to another Member State shall be treated as a
supply of goods for consideration.

‘Transfer to another Member State’ shall mean the dispatch or
transport of movable tangible property by or on behalf of the
taxable person, for the purposes of his business, to a destination
outside the territory of the Member State in which the property
is located, but within the Community.

In addition to the transaction referred to in paragraph 1,

2.
each of the following shall be regarded as a supply of goods:

2. The dispatch or transport of goods for the purposes of any
of the following transactions shall not be regarded as a transfer
to another Member State:

(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;

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 is to pass at the latest upon
payment of the final instalment;

(c)

the transfer of goods pursuant to a contract under which
commission is payable on purchase or sale.

3. Member States may regard the handing over of certain
works of construction as a supply of goods.

(a)

(b)

(c)

the supply of the goods by the taxable person within the
territory of the Member State in which the dispatch or
transport ends,
in accordance with the conditions laid
down in Article 33;

the supply of the goods, for installation or assembly by or
on behalf of the supplier, by the taxable person within the
the Member State in which dispatch or
territory of
transport of
in accordance with the
the goods ends,
conditions laid down in Article 36;

the supply of the goods by the taxable person 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 37;

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(d)

(e)

(f)

(g)

(h)

the supply of gas through the natural gas distribution
system, or of electricity, in accordance with the conditions
laid down in Articles 38 and 39;

the supply of the goods by the taxable person within the
territory of
in accordance with the
conditions laid down in Articles 138, 146, 147, 148, 151 or
152;

the Member State,

the supply of a service performed for the taxable person
and consisting of work on the goods in question physically
carried out within the territory of the Member State in
which dispatch or transport of the goods ends, provided
that the goods, after being worked upon, are returned to
that taxable person in the Member State from which they
were initially dispatched or transported;

the temporary use of the goods within the territory of the
Member State in which dispatch or transport of the goods
ends, for the purposes of the supply of services by the
taxable person established within the Member State in
which dispatch or transport of the goods began;

the temporary use of the goods, for a period not exceeding
twenty-four months, within the territory of another
Member State, in which the importation of the same goods
from a third country with a view to their temporary use
would be covered by the arrangements for temporary
importation with full exemption from import duties.

If one of

3.
the conditions governing eligibility under
paragraph 2 is no longer met, the goods shall be regarded as
having been transferred to another Member State. In such cases,
the transfer shall be deemed to take place at the time when that
condition ceases to be met.

Article 18

Member States may treat each of the following transactions as a
supply of goods for consideration:

(a)

(b)

the application by a taxable person for the purposes of his
business of goods produced,
extracted,
processed, purchased or imported in the course of such
business, where the VAT on such goods, had they been
acquired from another taxable person, would not be wholly
deductible;

constructed,

the application of goods by a taxable person for the
purposes of a non-taxable area of activity, where the VAT
on such goods became wholly or partly deductible upon
their acquisition or upon their application in accordance
with point (a);

(c) with the exception of the cases referred to in Article 19, the
retention of goods by a taxable person, or by his successors,
when he ceases to carry out a taxable economic activity,
where the VAT on such goods became wholly or partly
deductible upon their acquisition or upon their application
in accordance with point (a).

Article 19

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 that the person to whom the goods are transferred is to
be treated as the successor to the transferor.

Member States may, in cases where the recipient is not wholly
liable to tax, take the measures necessary to prevent distortion of
competition. They may also adopt any measures needed to
prevent tax evasion or avoidance through the use of this Article.

CHAPTER 2

Intra-Community acquisition of goods

Article 20

‘Intra-Community acquisition of goods’ shall mean the acquisi-
the right to dispose as owner of movable tangible
tion of
property dispatched or transported to the person acquiring the
goods, by or on behalf of the vendor or the person acquiring the
goods, in a Member State other than that in which dispatch or
transport of the goods 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 in which dispatch or
transport of the goods ends, the goods shall be regarded as
having been dispatched or transported from the Member State of
importation. That Member State shall grant
the importer
designated or recognised under Article 201 as liable for payment
of VAT a refund of the VAT paid in respect of the importation of
the goods, provided that the importer establishes that VAT has
been applied to his acquisition in the Member State in which
dispatch or transport of the goods ends.

Article 21

The application by a taxable person, for the purposes of his
business, of goods dispatched or transported by or on behalf of
that taxable person from another Member State, within which
the goods were produced, extracted, processed, purchased or
acquired within the meaning of Article 2(1)(b), or into which
they were imported by that taxable person for the purposes of
his business, shall be treated as an intra-Community acquisition
of goods for consideration.

Article 22

The 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 purchased
subject to the general rules governing taxation on the domestic
market of a Member State shall be treated as an intra-Community
acquisition of goods for consideration, where the importation of
those goods would not be eligible for the exemption provided for
in point (h) of Article 143.

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Article 23

Member States shall take the measures necessary to ensure that a
transaction which would have been classed as a supply of goods
if it had been carried out within their territory by a taxable
such is classed as an intra-Community
person acting as
acquisition of goods.

CHAPTER 3

Supply of services

Article 24

‘Supply of services’ shall mean any transaction which does

1.
not constitute a supply of goods.

2.
‘Telecommunications services’ shall mean services relating to
the transmission, emission or reception of signals, 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, with the inclusion of the provision of
access to global information networks.

Article 25

A supply of services may consist,
following transactions:

inter alia,

in one of the

(a)

(b)

(c)

the assignment of intangible property, whether or not the
subject of a document establishing title;

the obligation to refrain from an act, or to tolerate an act or
situation;

the performance of services in pursuance of an order made
by or in the name of a public authority or in pursuance of
the law.

supply of services for consideration the supply by a taxable
person of a service for the purposes of his business, where the
VAT on such a service, were it supplied by another taxable
person, would not be wholly deductible.

Article 28

Where a taxable person acting in his own name but on behalf of
another person takes part in a supply of services, he shall be
deemed to have received and supplied those services himself.

Article 29

Article 19 shall apply in like manner to the supply of services.

CHAPTER 4

Importation of goods

Article 30

‘Importation of goods’ shall mean the entry into the Community
of goods which are not in free circulation within the meaning of
Article 24 of the Treaty.

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 forming part of the
customs territory of
the Community, shall be regarded as
importation of goods.

TITLE V

PLACE OF TAXABLE TRANSACTIONS

CHAPTER 1

Place of supply of goods

S e c t i o n 1

Article 26

S u p p l y o f g o o d s w i t h o u t t r a n s p o r t

Each of the following transactions shall be treated as a

1.
supply of services for consideration:

Article 31

(a)

the use of goods forming part of the assets of a business for
the private use of a taxable person or of his staff or, more
generally, for purposes other than those of his business,
where the VAT on such goods was wholly or partly
deductible;

(b)

the supply of services carried out free of charge by a taxable
person for his private use or for that of his staff or, more
generally, for purposes other than those of his business.

2. Member States may derogate from paragraph 1, provided
that such derogation does not lead to distortion of competition.

Article 27

to prevent distortion of competition and after
In order
consulting the VAT Committee, Member States may treat as a

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.

S e c t i o n 2

S u p p l y o f g o o d s w i t h t r a n s p o r t

Article 32

Where goods are dispatched or transported by the supplier, or by
the 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 customer begins.

However, if dispatch or transport of the goods begins in a third
territory or third country, both the place of supply by the
importer designated or recognised under Article 201 as liable for
payment of VAT and the place of any subsequent supply shall be

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deemed to be within the Member State of importation of the
goods.

accordingly the competent public authorities in the Member
State in which dispatch or transport of the goods begins.

Article 33

1. By way of derogation from Article 32, the place of supply of
goods dispatched or transported by or on behalf of the supplier
from a Member State other than that 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 of the goods to the customer ends, where the following
conditions are met:

(a)

the supply of goods is carried out for a taxable person, or a
non-taxable legal person, whose intra-Community acquisi-
tions of goods are not subject to VAT pursuant to Article 3
(1) or for any other non-taxable person;

3. The Commission shall present to the Council at the earliest
opportunity a report on the operation of the special EUR 35 000
threshold referred to in paragraph 2, accompanied, if necessary,
by appropriate proposals.

4. The Member State within the territory of which the goods
are located at the time when their dispatch or transport begins
shall grant those taxable persons who carry out supplies of goods
eligible under paragraph 1 the right to opt for the place of supply
to be determined in accordance with Article 33.

The Member States concerned shall lay down the detailed rules
governing the exercise of the option referred to in the first
subparagraph, which shall in any event cover two calendar years.

(b)

the goods supplied are neither new means of transport nor
goods supplied after assembly or installation, with or
without a trial run, by or on behalf of the supplier.

Article 35

2. Where the goods supplied are dispatched or transported
from a third territory or a third country and imported by the
supplier into a Member State other than that in which dispatch
or transport of the goods to the customer ends, they shall be
regarded as having been dispatched or transported from the
Member State of importation.

Article 34

1.
Provided the following conditions are met, Article 33 shall
not apply to supplies of goods all of which are dispatched or
transported to the same Member State, where that Member State
is the Member State in which dispatch or transport of the goods
ends:

(a)

the goods supplied are not products subject to excise duty;

(b)

(c)

the total value, exclusive of VAT, of such supplies effected
under the conditions laid down in Article 33 within that
Member State does not in any one calendar year exceed
EUR 100 000 or the equivalent in national currency;

the total value, exclusive of VAT, of the supplies of goods,
other than products subject to excise duty, effected under
the conditions laid down in Article 33 within that Member
State did not
in the previous calendar year exceed
EUR 100 000 or the equivalent in national currency.

2. The Member State within the territory of which the goods
are located at the time when their dispatch or transport to the
customer ends may limit the threshold referred to in paragraph 1
to EUR 35 000 or the equivalent in national currency, where that
Member State fears that the threshold of EUR 100 000 might
cause serious distortion of competition.

Member States which exercise the option under
subparagraph shall

the first
take the measures necessary to inform

Articles 33 and 34 shall not apply to supplies of second-hand
goods, works of art, collectors' items or antiques, as defined in
points (1) to (4) of Article 311(1), nor to supplies of second-hand
means of transport, as defined in Article 327(3), subject to VAT
in accordance with the relevant special arrangements.

Article 36

Where goods dispatched or transported by the supplier, 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.

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 the measures necessary to ensure that there is no double
taxation in that Member State.

S e c t i o n 3

S u p p l y o f g o o d s o n b o a r d s h i p s , a i r c r a f t o r
t r a i n s

Article 37

1. Where goods are supplied on board ships, aircraft or trains
during the section of a passenger transport operation effected
within the Community, the place of supply shall be deemed to be
at the point of departure of the passenger transport operation.

For the purposes of paragraph 1,

2.
‘section of a passenger
transport operation effected within the Community’ shall mean
the section of the operation effected, without a stopover outside
the Community, between the point of departure and the point of
arrival of the passenger transport operation.

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‘Point of departure of a passenger transport operation’ shall
mean the first scheduled point of passenger embarkation within
the Community, where applicable after a stopover outside the
Community.

‘Point of arrival of a passenger transport operation’ shall mean
the last scheduled point of disembarkation within the Commu-
nity of passengers who embarked in the Community, where
applicable before a stopover outside the Community.

In the case of a return trip, the return leg shall be regarded as a
separate transport operation.

3. The Commission shall, 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 for
consumption on board and the supply of services,
including
restaurant services, for passengers on board ships, aircraft or
trains.

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 for consumption on board in respect
of which the place of taxation is determined in accordance with
paragraph 1.

S e c t i o n 4

deemed to have used and consumed the goods at the place where
he has his permanent address or usually resides.

CHAPTER 2

Place of an intra-Community acquisition of goods

Article 40

The place of an intra-Community acquisition of goods shall be
deemed to be the place where dispatch or transport of the goods
to the person acquiring them ends.

Article 41

Without prejudice to Article 40,
the place of an intra-
Community acquisition of goods as referred to in Article 2(1)
(b)(i) shall be deemed to be within the territory of the Member
State which issued the 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 in accordance with Article 40.

If VAT is applied to the acquisition in accordance with the first
paragraph and subsequently applied, pursuant to Article 40, to
the acquisition in the Member State in which dispatch or
transport of the goods ends, the taxable amount shall be reduced
accordingly in the Member State which issued the VAT
identification number under which the person acquiring the
goods made the acquisition.

S u p p l y o f g o o d s t h r o u g h d i s t r i b u t i o n
s y s t e m s

Article 42

Article 38

1.
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.

The first paragraph of Article 41 shall not apply and VAT shall be
deemed to have been applied to the intra-Community acquisition
of goods in accordance with Article 40 where the following
conditions are met:

(a)

the person acquiring the goods establishes that he has made
the intra-Community acquisition for the purposes of a
subsequent supply, within the territory of the Member State
identified in accordance with Article 40, for which the
person to whom the supply is made has been designated in
accordance with Article 197 as liable for payment of VAT;

For the purposes of paragraph 1, ‘taxable dealer’ shall mean
2.
a taxable person whose principal activity in respect of purchases
of gas or electricity is reselling those products and whose own
consumption of those products is negligible.

(b)

the person acquiring the goods has satisfied the obligations
laid down in Article 265 relating to submission of the
recapitulative statement.

Article 39

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 Article 38, the place of supply shall be deemed to be
the place where the customer effectively uses and consumes the
goods.

CHAPTER 3

Place of supply of services

S e c t i o n 1

G e n e r a l r u l e

Article 43

Where all or part of the gas or electricity is not effectively
consumed by the customer, those non-consumed goods shall be
deemed to have been used and consumed at the place where the
customer has established his business or has a fixed establish-
ment for which the goods are supplied. In the absence of such a
place of business or fixed establishment, the customer shall be

The place of supply of services 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.

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S e c t i o n 2

P a r t i c u l a r p r o v i s i o n s

S u b s e c t i o n 1

S u p p l y o f s e r v i c e s b y i n t e r m e d i a r i e s

of arrival are situated within the territories of two different
Member States.

‘Place of departure’ shall mean the place where transport of the
goods actually begins, irrespective of distances covered in order
to reach the place where the goods are located.

Article 44

‘Place of arrival’ shall mean the place where transport of the
goods actually ends.

The place of supply of services by an intermediary acting in the
name and on behalf of another person, other than those referred
to in Articles 50 and 54 and in Article 56(1), shall be the place
where the underlying transaction is supplied in accordance with
this Directive.

However, where the customer of the services supplied by the
intermediary is identified for VAT purposes in a Member State
other than that within the territory of which that transaction is
carried out,
services by the
intermediary shall be deemed to be within the territory of the
Member State which issued the customer with the VAT
identification number under which the service was rendered to
him.

the supply of

the place of

S u b s e c t i o n 2

S u p p l y o f s e r v i c e s c o n n e c t e d w i t h i m m o v a b l e
p r o p e r t y

Article 45

The place of supply of services connected with immovable
property, including the services of estate agents and experts, and
services for the preparation and coordination of construction
work, such as the services of architects and of firms providing
on-site supervision, shall be the place where the property is
located.

S u b s e c t i o n 3

S u p p l y o f t r a n s p o r t

Article 46

Article 49

The transport of goods in respect of which the place of departure
and the place of arrival are situated within the territory of the
same Member State shall be treated as
intra-Community
transport of goods where such transport is directly linked to
transport of goods in respect of which the place of departure and
the place of arrival are situated within the territory of two
different Member States.

Article 50

The place of the supply of services by an intermediary, acting in
the name and on behalf of another person, where the
intermediary takes part in the intra-Community transport of
goods, shall be the place of departure of the transport.

However, where the customer of the services supplied by the
intermediary is identified for VAT purposes in a Member State
other than that of the departure of the transport, the place of the
supply of services by the intermediary shall be deemed to be
within the territory of
the Member State which issued the
customer with the VAT identification number under which the
service was rendered to him.

Article 51

Member States need not apply VAT to that part of the intra-
Community transport of goods taking place over waters which
do not form part of the territory of the Community.

S u b s e c t i o n 4

The place of supply of transport other than the intra-Community
transport of goods shall be the place where the transport takes
place, proportionately in terms of distances covered.

S u p p l y o f c u l t u r a l a n d s i m i l a r s e r v i c e s , a n c i l l a r y
t r a n s p o r t s e r v i c e s o r s e r v i c e s r e l a t i n g t o m o v a b l e
t a n g i b l e p r o p e r t y

Article 47

Article 52

The place of supply of intra-Community transport of goods shall
be the place of departure of the transport.

The place of supply of the following services shall be the place
where the services are physically carried out:

However, where intra-Community transport of goods is supplied
to customers identified for VAT purposes 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 VAT identification
number under which the service was rendered to him.

Article 48

‘Intra-Community transport of goods’ shall mean any transport
of goods in respect of which the place of departure and the place

(a)

(b)

(c)

cultural, artistic, sporting, scientific, educational, entertain-
including the activities of the
ment or similar activities,
organisers of
such activities and, where appropriate,
ancillary services;

ancillary transport activities, such as loading, unloading,
handling and similar activities;

valuations of movable tangible property or work on such
property.

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Article 53

(b)

advertising services;

supplied to customers

By way of derogation from Article 52(b), the place of supply of
services involving activities ancillary to the intra-Community
transport of goods,
identified for
VAT purposes in a Member State other than that in the territory
of which the activities are physically carried out, shall be deemed
to be within the territory of the Member State which issued the
customer with the VAT identification number under which the
service was rendered to him.

Article 54

The place of the supply of services by an intermediary, acting in
the name and on behalf of another person, where the
intermediary takes part in the supply of services consisting in
activities ancillary to the intra-Community transport of goods,
shall be the place where the ancillary activities are physically
carried out.

However, where the customer of the services supplied by the
intermediary is identified for VAT purposes in a Member State
other than that within the territory of which the ancillary
activities are physically carried out, the place of supply of services
by the intermediary shall be deemed to be within the territory of
the Member State which issued the customer with the VAT
identification number under which the service was rendered to
him.

(c)

(d)

(e)

the services of consultants, engineers, consultancy bureaux,
lawyers, accountants and other similar services, as well as
data processing and the provision of information;

obligations to refrain from pursuing or exercising, in whole
or in part, a business activity or a right referred to in this
paragraph;

banking,
reinsurance, with the exception of the hire of safes;

financial and insurance transactions,

including

(f)

the supply of staff;

(g)

(h)

the hiring out of movable tangible property, with the
exception of all means of transport;

the provision of access to, and of transport or transmission
through, natural gas and electricity distribution systems and
the provision of other services directly linked thereto;

(i)

telecommunications services;

(j)

radio and television broadcasting services;

Article 55

(k)

electronically supplied services, such as those referred to in
Annex II;

By way of derogation from Article 52(c), the place of supply of
services involving the valuation of movable tangible property or
work on such property, supplied to customers identified for
VAT purposes in a Member State other than that in the territory
of which the services are physically carried out, shall be deemed
to be within the territory of the Member State which issued the
customer with the VAT identification number under which the
service was rendered to him.

The derogation referred to in the first paragraph shall apply only
where the goods are dispatched or transported out of
the
Member State in which the services were physically carried out.

S u b s e c t i o n 5

(l)

the supply of services by intermediaries, acting in the name
and on behalf of other persons, where those intermediaries
take part in the supply of the services referred to in this
paragraph.

2. Where the supplier of a service and the customer
communicate via electronic mail, that shall not of itself mean
that the service supplied is an electronically supplied service for
the purposes of point (k) of paragraph 1.

Points (j) and (k) of paragraph 1 and paragraph 2 shall apply

3.
until 31 December 2006.

S u p p l y o f m i s c e l l a n e o u s s e r v i c e s

Article 57

Article 56

1. The place of supply of the following services to customers
established outside the Community, or
to taxable persons
established in the Community but not in the same country as
the supplier, shall be the place where the customer has
established his business or has a fixed establishment 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:

1. Where the services referred to in point (k) of Article 56(1)
are supplied to non-taxable persons who are 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 has a fixed
establishment there from which the service is 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, 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.

(a)

transfers and assignments of copyrights, patents, licences,
trade marks and similar rights;

2.

Paragraph 1 shall apply until 31 December 2006.

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S u b s e c t i o n 6

C r i t e r i o n o f e f f e c t i v e u s e a n d e n j o y m e n t

Article 58

In order to avoid double taxation, non-taxation or distortion of
competition, Member States may, with regard to the supply of
the services referred to in Article 56(1) and with regard to the
hiring out of means of transport:

(a)

(b)

consider the place of supply of any or all of those services,
if situated within their territory, as being situated outside
the Community, if the effective use and enjoyment of the
services takes place outside the Community;

consider the place of supply of any or all of those services,
if situated outside the Community, as being situated within
their territory, if the effective use and enjoyment of the
services takes place within their territory.

However, this provision shall not apply to the services referred to
in point (k) of Article 56(1), where those services are rendered to
non-taxable persons.

Article 59

services

1. Member States shall apply Article 58(b) to telecommunica-
tions
supplied to non-taxable persons who are
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 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.

2. Until 31 December 2006, Member States shall apply
Article 58(b) to radio and television broadcasting services, as
referred to in point (j) of Article 56(1), supplied to non-taxable
persons who are 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 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.

CHAPTER 4

Place of importation of goods

Article 60

The place of importation of goods shall be the Member State
within whose territory the goods are located when they enter the
Community.

under one of the arrangements or situations referred to in
Article 156, or under temporary importation arrangements with
total exemption from import duty, or under external transit
arrangements, the place of importation of such goods shall be
the Member State within whose territory the goods cease to be
covered by those arrangements or situations.

Similarly, where, on entry into the Community, goods which are
in free circulation are placed under one of the arrangements or
situations referred to in Articles 276 and 277, the place of
importation shall be the Member State within whose territory the
goods cease to be covered by those arrangements or situations.

TITLE VI

CHARGEABLE EVENT AND CHARGEABILITY OF VAT

CHAPTER 1

General provisions

Article 62

For the purposes of this Directive:

(1)

‘chargeable event’ shall mean the occurrence by virtue of
which the legal conditions necessary for VAT to become
chargeable are fulfilled;

(2) 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, even though the
time of payment may be deferred.

CHAPTER 2

Supply of goods or services

Article 63

The chargeable event
chargeable when the goods or the services are supplied.

shall occur and VAT shall become

Article 64

1. Where it gives rise to successive statements of account or
successive payments,
the supply of goods, other than that
consisting in the hire of goods for a certain period or the sale of
goods on deferred terms, as referred to in point (b) of Article 14
(2), or
the supply of services shall be regarded as being
completed on expiry of the periods to which such statements of
account or payments relate.

2. Member States may provide that,
the
continuous supply of goods or services over a period of time is
to be regarded as being completed at least at intervals of one year.

in certain cases,

Article 61

Article 65

By way of derogation from Article 60, where, on entry into the
Community, goods which are not in free circulation are placed

Where a payment is to be made on account before the goods or
services are supplied, VAT shall become chargeable on receipt of
the payment and on the amount received.

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Article 66

Article 71

By way of derogation from Articles 63, 64 and 65, Member
States may provide that VAT is to become chargeable, in respect
of certain transactions or certain categories of taxable person at
one of the following times:

(a)

no later than the time the invoice is issued;

(b)

no later than 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.

Article 67

1. Where,
in accordance with the conditions laid down in
Article 138, 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 in which the chargeable
event occurs.

2. By way of derogation from paragraph 1, VAT shall become
chargeable on issue of the invoice provided for in Article 220, if
that invoice is issued before the 15th day of the month following
that in which the chargeable event occurs.

CHAPTER 3

Intra-Community acquisition of goods

Article 68

The chargeable event shall occur when the intra-Community
acquisition of goods is made.

The intra-Community acquisition of goods shall be regarded as
being made when the supply of similar goods is regarded as
being effected within the territory of the relevant Member State.

Article 69

1.
In the case of the intra-Community acquisition of goods,
VAT shall become chargeable on the 15th day of the month
following that in which the chargeable event occurs.

2. By way of derogation from paragraph 1, VAT shall become
chargeable on issue of the invoice provided for in Article 220, if
that invoice is issued before the 15th day of the month following
that in which the chargeable event occurs.

CHAPTER 4

Importation of goods

Article 70

The chargeable event
chargeable when the goods are imported.

shall occur and VAT shall become

1. Where, on entry into the Community, goods are placed
under one of the arrangements or situations referred to in
Articles 156, 276 and 277, or under temporary importation
arrangements with total exemption from import duty, or under
external transit arrangements, the chargeable event shall occur
and VAT shall become chargeable only when the goods cease to
be covered by those arrangements or situations.

levies or

However, where imported goods are subject to customs duties, to
agricultural
to charges having equivalent effect
established under a common policy, the chargeable event shall
occur and VAT shall become chargeable when the chargeable
event in respect of those duties occurs and those duties become
chargeable.

2. Where imported goods are not subject to any of the duties
referred to in the second subparagraph of paragraph 1, Member
States shall, as regards the chargeable event and the moment
when VAT becomes chargeable, apply the provisions in force
governing customs duties.

TITLE VII

TAXABLE AMOUNT

CHAPTER 4

IMPORTATION OF GOODS

Article 72

For the purposes of this Directive, ‘open market value’ shall mean
the full amount that, in order to obtain the goods or services in
question at that time, a customer at the same marketing stage at
which the supply of goods or services takes place, would have to
pay, under conditions of fair competition, to a supplier at arm's
length within the territory of the Member State in which the
supply is subject to tax.

Where no comparable supply of goods or services can be
ascertained, ‘open market value’ shall mean the following:

(1)

in respect of goods, an amount that is not less than 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 supply;

(2)

in respect of services, an amount that is not less than the
full cost to the taxable person of providing the service.

CHAPTER 2

Supply of goods or services

Article 73

In respect of the supply of goods or services, other than as
referred to in Articles 74 to 77, the taxable amount shall include
everything which constitutes consideration obtained or to be
in return for the supply, from the
obtained by the supplier,

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customer or a third party, including subsidies directly linked to
the price of the supply.

behalf of the customer, and entered in his books in a
suspense account.

Article 74

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 Articles 16 and 18, 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 when the application, disposal or
retention takes place.

Article 75

In respect of the supply of services, as referred to in Article 26,
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 76

The taxable person must furnish proof of the actual amount of
the expenditure referred to in point (c) of the first paragraph and
may not deduct any VAT which may have been charged.

Article 80

1.
In order to prevent tax evasion or avoidance, Member States
may in any of the following cases take measures to ensure that, in
respect of the supply of goods or services involving family or
other close personal ties, management, ownership, membership,
financial or legal ties as defined by the Member State, the taxable
amount is to be the open market value:

(a) where the consideration is lower than the open market
value and the recipient of the supply does not have a full
right of deduction under Articles 167 to 171 and
Articles 173 to 177;

In respect of the supply of goods consisting in transfer 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.

(b) where the consideration is lower than the open market
value and the supplier does not have a full right of
deduction under Articles 167 to 171 and Articles 173 to
177 and the supply is subject to an exemption under
Articles 132, 135, 136, 371, 375, 376, 377, 378(2), 379(2)
or Articles 380 to 390;

Article 77

In respect of the supply by a taxable person of a service for the
purposes of his business, as referred to in Article 27, the taxable
amount shall be the open market value of the service supplied.

(c) where the consideration is higher than the open market
value and the supplier does not have a full right of
deduction under Articles 167 to 171 and Articles 173 to
177.

Article 78

The taxable amount shall include the following factors:

(a)

taxes, duties, levies and charges, excluding the VAT itself;

(b)

incidental expenses, such as commission, packing, trans-
port and insurance costs, charged by the supplier to the
customer.

For the purposes of point (b) of the first paragraph, Member
States may regard expenses covered by a separate agreement as
incidental expenses.

Article 79

The taxable amount shall not include the following factors:

(a)

price reductions by way of discount for early payment;

(b)

(c)

price discounts and rebates granted to the customer and
obtained by him at the time of the supply;

amounts received by a taxable person from the customer, as
repayment of expenditure incurred in the name and on

For the purposes of the first subparagraph, legal ties may include
the relationship between an employer and employee or the
employee's family, or any other closely connected persons.

2. Where Member States exercise the option provided for in
paragraph 1, they may restrict the categories of suppliers or
recipients to whom the measures shall apply.

3. Member States shall inform the VAT Committee of national
legislative measures adopted pursuant to paragraph 1 in so far as
these are not measures authorised by the Council prior to
13 August 2006 in accordance with Article 27 (1) to (4) of
Directive 77/388/EEC, and which are continued under para-
graph 1 of this Article.

Article 81

Member States which, at 1 January 1993, were not availing
themselves of the option under Article 98 of applying a reduced
rate may, if they avail themselves of the option under Article 89,
provide that in respect of the supply of works of art, as referred
to in Article 103(2), the taxable amount is to be equal to a
amount determined in accordance with
the
fraction of
Articles 73, 74, 76, 78 and 79.

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The fraction referred to in the first paragraph shall be determined
in such a way that the VAT thus due is equal to at least 5 % of the
amount determined in accordance with Articles 73, 74, 76, 78
and 79.

Article 82

Member States may provide that, in respect of the supply of
goods and services, the taxable amount is to include the value of
exempt investment gold within the meaning of Article 346,
which has been provided by the customer to be used as basis for
working and which as a result, loses its VAT exempt investment
gold status when such goods and services are supplied. The value
to be used is the open market value of the investment gold at the
time that those goods and services are supplied.

CHAPTER 3

Intra-Community acquisition of goods

Article 83

In respect of the intra-Community acquisition of goods, the
taxable amount shall be established on the basis of the same
factors as are used in accordance with Chapter 1 to determine the
taxable amount for the supply of the same goods within the
territory of the Member State concerned. In the case of the
transactions, to be treated as intra-Community acquisitions of
goods, referred to in Articles 21 and 22, 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 of the supply.

Article 84

1. Member States shall take the measures necessary to ensure
that the excise duty due from or paid by the person making the
intra-Community acquisition of a product subject to excise duty
is included in the taxable amount in accordance with point (a) of
the first paragraph of Article 78.

2. Where, after the intra-Community acquisition of goods has
been made, the person acquiring the goods obtains a refund of
the excise duty paid in the Member State in which dispatch or
the goods began, the taxable amount shall be
transport of
reduced accordingly in the Member State in the territory of
which the acquisition was made.

CHAPTER 4

Importation of goods

Article 85

Article 86

1. The taxable amount shall include the following factors, in so
far as they are not already included:

(a)

(b)

taxes, duties,
levies and other charges due outside the
Member State of importation, and those due by reason of
importation, excluding the VAT to be levied;

incidental expenses, such as commission, packing, trans-
port and insurance costs, incurred up to the first place of
destination within the territory of the Member State of
importation as well as those resulting from transport to
another place of destination within the Community, if that
other place is known when the chargeable event occurs.

For the purposes of point (b) of paragraph 1, ‘first place of
2.
destination’ shall mean the place mentioned on the consignment
note or on any other document under which the goods are
imported into the Member State of importation. If no such
mention is made, the first place of destination shall be deemed to
be the place of the first transfer of cargo in the Member State of
importation.

Article 87

The taxable amount shall not include the following factors:

(a)

price reductions by way of discount for early payment;

(b)

price discounts and rebates granted to the customer and
obtained by him at the time of importation.

Article 88

Where goods temporarily exported from the Community are re-
imported after having undergone, outside the Community,
repair, processing, adaptation, making up or re-working, Member
States shall take steps to ensure that the tax treatment of the
goods for VAT purposes is the same as that which would have
been applied had the repair, processing, adaptation, making up
or re-working been carried out within their territory.

Article 89

Member States which, at 1 January 1993, were not availing
themselves of the option under Article 98 of applying a reduced
rate may provide that in respect of the importation of works of
art, collectors' items and antiques, as defined in points (2), (3)
and (4) of Article 311(1), the taxable amount is to be equal to a
fraction of
amount determined in accordance with
Articles 85, 86 and 87.

the

In respect of the importation of goods, the taxable amount shall
be the value for customs purposes, determined in accordance
with the Community provisions in force.

The fraction referred to in the first paragraph shall be determined
in such a way that the VAT thus due on the importation is equal
to at least 5 % of the amount determined in accordance with
Articles 85, 86 and 87.

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CHAPTER 5

Miscellaneous provisions

Article 90

1.
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.

However, in the following situations, the rate applicable shall be
that in force when VAT becomes chargeable:

(a)

in the cases referred to in Articles 65 and 66;

(b)

in the case of an intra-Community acquisition of goods;

(c)

in the cases, concerning the importation of goods, referred
to in the second subparagraph of Article 71(1) and in
Article 71(2).

In the case of total or partial non-payment, Member States

2.
may derogate from paragraph 1.

Article 94

Article 91

1. Where the factors used to determine the taxable amount on
importation are expressed in a currency other than that of the
Member State 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 the factors used to determine the taxable amount of a
transaction other than the importation of goods are expressed in
a currency other than that of
the Member State in which
assessment takes place, the exchange rate applicable shall be the
latest selling rate recorded, at the time 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 the transactions referred to in the first
subparagraph or
taxable persons,
for certain categories of
Member States may use the exchange rate determined in
accordance with the Community provisions in force governing
the calculation of the value for customs purposes.

Article 92

As regards the costs of returnable packing material, Member
States may take one of the following measures:

1. The rate applicable to the intra-Community acquisition of
goods shall be that applied to the supply of like goods within the
territory of the Member State.

Subject to the option under Article 103(1) of applying a
2.
reduced rate to the importation of works of art, collectors' items
or antiques, the rate applicable to the importation of goods shall
be that applied to the supply of like goods within the territory of
the Member State.

Article 95

Where rates are changed, Member States may,
in the cases
referred to in Articles 65 and 66, effect adjustments in order to
take account of the rate applying at the time when the goods or
services were supplied.

Member States may also adopt all appropriate transitional
measures.

CHAPTER 2

Structure and level of rates

S e c t i o n 1

S t a n d a r d r a t e

Article 96

(a)

(b)

exclude them from the taxable amount and take the
measures necessary to ensure that this amount is adjusted if
the packing material is not returned;

Member States shall apply a standard rate of 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.

include them in the taxable amount and take the measures
necessary to ensure that this amount is adjusted if the
packing material is in fact returned.

TITLE VIII

RATES

CHAPTER 1

Application of rates

Article 93

Article 97

From 1 January 2006 until 31 December 2010, the standard

1.
rate may not be less than 15 %.

2. The Council shall decide, in accordance with Article 93 of
the Treaty, on the level of the standard rate to be applied after
31 December 2010.

S e c t i o n 2

R e d u c e d r a t e s

Article 98

The rate applicable to taxable transactions shall be that in force at
the time of the chargeable event.

1. Member States may apply either one or two reduced rates.

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2. The reduced rates shall apply only to supplies of goods or
services in the categories set out in Annex III.

Article 103

The reduced rates shall not apply to the services referred to in
point (k) of Article 56(1).

3. When applying the reduced rates provided for in paragraph 1
to categories of goods, Member States may use the Combined
Nomenclature to establish the precise coverage of the category
concerned.

Article 99

1. The reduced rates shall be fixed as a percentage of the
taxable amount, which may not be less than 5 %.

2.
Each reduced rate shall be so fixed that the amount of VAT
resulting from its application is such that the VAT deductible
under Articles 167 to 171 and Articles 173 to 177 can normally
be deducted in full.

Article 100

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 may, in accordance with Article 93 of the Treaty,
decide to alter the list of goods and services set out in Annex III.

Article 101

By 30 June 2007 at the latest the Commission shall present to
the European Parliament and the Council an overall assessment
report on the impact of reduced rates applying to locally supplied
services, including restaurant services, notably in terms of job
creation, economic growth and the proper functioning of the
internal market, based on a study carried out by an independent
economic think-tank.

S e c t i o n 3

P a r t i c u l a r p r o v i s i o n s

Article 102

Member States may apply a reduced rate to the supply of natural
gas, of electricity or of district heating, provided that no risk of
distortion of competition thereby arises.

Any Member State intending to apply a reduced rate under the
first paragraph must, before doing so, inform the Commission
accordingly. The Commission shall decide whether or not there is
a risk of distortion of competition. If the Commission has not
taken that decision within three months of receipt of
the
information, no risk of distortion of competition shall be
deemed to exist.

1. Member States may provide that the reduced rate, or one of
the reduced rates, which they apply in accordance with
Articles 98 and 99 is also to apply to the importation of works
of art, collectors' items and antiques, as defined in points (2), (3)
and (4) of Article 311(1).

If Member States avail themselves of

the option under
they may also apply the reduced rate to the

2.
paragraph 1,
following transactions:

(a)

(b)

the supply of works of art, by their creator or his successors
in title;

the supply of works of art, on an occasional basis, by a
taxable person other than a taxable dealer, where 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 VAT.

Article 104

in the communes of

Austria may,
Jungholz and Mittelberg
(Kleines Walsertal), apply a second standard rate which is lower
than the corresponding rate applied in the rest of Austria but not
less than 15 %.

Article 105

Portugal may,
in the case of transactions carried out in the
autonomous regions of the Azores and Madeira and of direct
importation into those regions, apply rates lower than those
applying on the mainland.

CHAPTER 3

Temporary provisions for particular labour-intensive services

Article 106

The Council may, acting unanimously on a proposal from the
Commission, allow Member States to apply until 31 December
2010 at the latest the reduced rates provided for in Article 98 to
services listed in Annex IV.

The reduced rates may be applied to services from no more than
two of the categories set out in Annex IV.

In exceptional cases a Member State may be allowed to apply the
reduced rates to services from three of those categories.

Article 107

The services referred to in Article 106 must meet the following
conditions:

(a)

they must be labour-intensive;

(b)

they must largely be provided direct to final consumers;

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(c)

they must be mainly local and not likely to cause distortion
of competition.

There must also be a close link between the 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.

Article 108

Any Member State wishing to apply for the first time after
31 December 2005 a reduced rate to one or more of the services
referred to in Article 106 pursuant to this Article shall inform the
Commission accordingly no later than 31 March 2006. It shall
communicate to it before that date all relevant information
concerning the new measures it wishes to introduce, in particular
the following:

on prescription, and the production of, or other related
services
concerning, periodicals of non-profit-making
organisations.

Article 112

If the provisions of Article 110 cause for Ireland distortion of
competition in the supply of energy products for heating and
lighting, Ireland may, on specific request, be authorised by the
in
Commission to apply a reduced rate to such supplies,
accordance with Articles 98 and 99.

to the Commission,

In the case referred to in the first paragraph, Ireland shall submit
a request
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 reduced rates proposed.

scope of
services concerned;

the measure and detailed description of

the

Article 113

(a)

(b)

(c)

particulars showing that
Article 107 have been met;

the conditions laid down in

particulars showing the budgetary cost of the measure
envisaged.

CHAPTER 4

Special provisions applying until the adoption of definitive
arrangements

Article 109

Pending introduction of the definitive arrangements referred to
in Article 402, the provisions laid down in this Chapter shall
apply.

Article 110

Member States which, at 1 January 1991, were granting
exemptions with deductibility of the VAT paid at the preceding
stage or applying reduced rates lower than the minimum laid
down in Article 99 may continue to grant those exemptions or
apply those reduced rates.

The exemptions and reduced rates referred to in the first
paragraph must be in accordance with Community law and must
have been adopted for clearly defined social reasons and for the
benefit of the final consumer.

Member States which, at 1 January 1991, in accordance with
Community law, were granting exemptions with deductibility of
the VAT paid at the preceding stage or applying reduced rates
lower than the minimum laid down in Article 99, in respect of
goods and services other than those specified in Annex III, may
apply the reduced rate, or one of the two reduced rates, provided
for in Article 98 to the supply of such goods or services.

Article 114

1. Member States which, on 1 January 1993, were obliged to
increase their standard rate in force at 1 January 1991 by more
than 2 % may apply a reduced rate lower than the minimum laid
down in Article 99 to the supply of goods and services in the
categories set out in Annex III.

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 deductibility of the VAT paid at the preceding
stage.

Article 115

Member States which, at 1 January 1991, were applying a
reduced rate to restaurant services, children's clothing, children's
footwear or housing may continue to apply such a rate to the
supply of those goods or services.

Article 111

Article 116

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

Portugal may apply one of the two reduced rates provided for in
Article 98 to restaurant services, provided that the rate is not
lower than 12 %.

(a)

(b)

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

Article 117

For the purposes of applying Article 115, Austria may

1.
continue to apply a reduced rate to restaurant services.

by Sweden in respect of
the supply of newspapers,
including radio and cassette newspapers for the visually
impaired, pharmaceutical products supplied to hospitals or

2. Austria may apply one of the two reduced rates provided for
in Article 98 to the letting of immovable property for residential
use, provided that the rate is not lower than 10 %.

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Article 118

the production of hot water, excluding raw materials used
to generate heat energy;

Member States which, at 1 January 1991, were applying a
reduced rate to the supply of goods or services other than those
specified in Annex III may apply the reduced rate, or one of the
two reduced rates, provided for in Article 98 to the supply of
those goods or services, provided that the rate is not lower than
12 %.

The first paragraph shall not apply to the supply of second-hand
goods, works of art, collectors' items or antiques, as defined in
points (1) to (4) of Article 311(1), subject to VAT in accordance
with the margin scheme provided for in Articles 312 to 325 or
the arrangements for sales by public auction.

Article 119

For the purposes of applying Article 118, Austria may apply a
reduced rate to wines produced on an agricultural holding by the
producer-farmer, provided that the rate is not lower than 12 %.

Article 120

Greece may apply 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
islands of Thassos, the Northern Sporades, Samothrace and
Skiros.

Article 121

(b)

the supply of construction work for residential housing not
provided as part of a social policy, excluding building
materials.

Article 124

Estonia may, until 30 June 2007, continue to apply a reduced rate
of not less than 5 % to the supply of heating sold to natural
persons, housing associations, apartment associations, churches,
congregations, and institutions or bodies financed from the State,
rural municipality or city budget, as well as to the supply of peat,
fuel briquettes, coal and firewood to natural persons.

Article 125

1. Cyprus may, until 31 December 2007, continue to grant an
exemption with deductibility of VAT paid at the preceding stage
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 consumption without further preparation).

2. Cyprus may continue to apply a reduced rate of not less than
5 % to the supply of restaurant services, until 31 December 2007
or until the introduction of definitive arrangements, as referred
to in Article 402, whichever is the earlier.

Member States which, at 1 January 1993, regarded work under
contract as the supply of goods may apply to the delivery of
work under contract the rate applicable to the goods obtained
after execution of the work under contract.

Article 126

Hungary may continue to apply a reduced rate of not less than
12 % to the following transactions:

For the purposes of applying the first paragraph,
‘delivery of
work under contract’ shall 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 that purpose, whether or not the
contractor has provided any part of the materials used.

(a)

(b)

Article 122

Member States may apply a reduced rate to 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.

CHAPTER 5

Temporary provisions

Article 123

The Czech Republic may, until 31 December 2007, continue to
apply a reduced rate of not less than 5 % to the following
transactions:

(a)

the supply of heat energy used by households and small
entrepreneurs who are not subject to VAT for heating and

the supply of coal, coal-brick and coke,
firewood and
charcoal, and the supply of district heating services, until
31 December 2007;

the supply of restaurant services and of foodstuffs sold on
similar premises, until 31 December 2007 or until the
introduction of definitive arrangements, as referred to in
Article 402, whichever is the earlier.

Article 127

Malta may, until 1 January 2010, continue to grant an exemption
with deductibility of VAT paid at the preceding stage in respect of
the supply of foodstuffs for human consumption and pharma-
ceuticals.

Article 128

1.
Poland may, until 31 December 2007 grant an exemption
with deductibility of VAT paid at the preceding stage in respect of
the supply of certain books and specialist periodicals.

Poland may, until 31 December 2007 or until

the
2.
introduction of definitive arrangements, as
referred to in
Article 402, whichever is the earlier, continue to apply a reduced
rate of not less than 7 % to the supply of restaurant services.

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Poland may, until 30 April 2008, continue to apply a
3.
reduced rate of not less than 3 % to the supply of foodstuffs as
referred to in point (1) of Annex III.

CHAPTER 2

Exemptions for certain activities in the public interest

Poland may, until 30 April 2008, continue to apply a
4.
reduced rate of not less than 3 % 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, as referred to in point (11) of Annex III.

5.
Poland may, until 31 December 2007, continue to apply a
reduced rate of not less than 7 % to the supply of services, not
provided as part of a social policy, for construction, renovation
and alteration of housing, excluding building materials, and to
the supply before first occupation of residential buildings or
parts of residential buildings, as referred to in point (a) of
Article 12(1).

Article 129

Slovenia may, until 31 December 2007 or until

the
1.
referred to in
introduction of definitive arrangements as
Article 402, whichever is the earlier, continue to apply a reduced
rate of not less than 8,5 % to the preparation of meals.

Slovenia may, until 31 December 2007, continue to apply a
2.
reduced rate of not less than 5 % to the supply of construction,
renovation and maintenance work for residential housing not
provided as part of a social policy, excluding building materials.

Article 130

Slovakia may continue to apply a reduced rate of not less than
5 % to the following transactions:

(a)

(b)

the supply of construction work for residential housing not
provided as part of a social policy, excluding building
materials, until 31 December 2007;

the supply of heat energy used by private households and
small entrepreneurs who are not subject to VAT for heating
and the production of hot water, excluding raw materials
used to generate heat energy, until 31 December 2008.

TITLE IX

EXEMPTIONS

CHAPTER 1

General provisions

Article 131

The exemptions provided for in Chapters 2 to 9 shall apply
without prejudice to other Community provisions and in
accordance with conditions which the Member States shall lay
down for the purposes of ensuring the correct and straightfor-
ward application of those exemptions and of preventing any
possible evasion, avoidance or abuse.

Article 132

1. Member States shall exempt the following transactions:

(a)

(b)

the supply by the public postal services of services other
than passenger transport and telecommunications services,
and the supply of goods incidental thereto;

hospital and medical care and closely related activities
undertaken by bodies governed by public law or, under
social conditions comparable with those applicable to
bodies governed by public law, by hospitals, centres for
medical treatment or diagnosis and other duly recognised
establishments of a similar nature;

(c)

the provision of medical care in the exercise of the medical
and paramedical professions as defined by the Member
State concerned;

(d)

the supply of human organs, blood and milk;

(e)

(f)

(g)

(h)

(i)

the supply of services by dental
technicians in their
professional capacity and the supply of dental prostheses
by dentists and dental technicians;

the supply of services by independent groups of persons,
who are carrying on an activity which is exempt from VAT
or in relation to which they are not taxable persons, for the
purpose of rendering their members the services directly
necessary for the exercise of that activity, where those
groups merely claim from their members exact reimburse-
ment of their share of the joint expenses, provided that such
exemption is not likely to cause distortion of competition;

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 bodies recognised by the Member State concerned as
being devoted to social wellbeing;

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 organisations
recognised by the Member State concerned as being
devoted to social wellbeing;

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, by bodies governed by public law
their aim or by other organisations
having such as
recognised by the Member State concerned as having
similar objects;

(j)

tuition given privately by teachers and covering school or
university education;

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(k)

(l)

the supply of staff by religious or philosophical institutions
for the purpose of the activities referred to in points (b), (g),
(h) and (i) and with a view to spiritual welfare;

the supply of services, and the supply of goods closely
linked thereto, to their members in their common interest
in return for a subscription fixed in accordance with their
rules by non-profit-making organisations with aims of a
trade-union, religious, patriotic, philosophical,
political,
philanthropic or civic nature, provided that this exemption
is not likely to cause distortion of competition;

(m)

the supply of certain services closely linked to sport or
physical education by non-profit-making organisations to
persons taking part in sport or physical education;

(n)

(o)

the supply of certain cultural services, and the supply of
goods closely linked thereto, by bodies governed by public
law or by other cultural bodies recognised by the Member
State concerned;

the supply of services and goods, by organisations whose
activities are exempt pursuant to points (b), (g), (h), (i), (l),
in connection with fund-raising events
(m) and (n),
organised exclusively for their own benefit, provided that
exemption is not likely to cause distortion of competition;

(p)

the supply of transport services for sick or injured persons
in vehicles specially designed for the purpose, by duly
authorised bodies;

(q)

the activities, other than those of a commercial nature,
carried out by public radio and television bodies.

For the purposes of point (o) of paragraph 1, Member States
2.
may introduce any restrictions necessary, in particular as regards
the number of events or the amount of receipts which give
entitlement to exemption.

Article 133

Member States may make the granting to bodies other than those
governed by public law of each exemption provided for in
points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1) subject in
each individual case to one or more of the following conditions:

(a)

(b)

the bodies in question must not systematically aim to make
a profit, and any surpluses nevertheless arising must not be
distributed, but must be assigned to the continuance or
improvement of the services supplied;

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 intermedi-
aries, in the results of the activities concerned;

(c)

those bodies must charge prices which are approved by the
public authorities or which do not exceed such approved
those services not subject
prices or,
to
approval, prices lower
than those charged for similar
services by commercial enterprises subject to VAT;

in respect of

(d)

the exemptions must not be likely to cause distortion of
competition to the disadvantage of commercial enterprises
subject to VAT.

Member States which, pursuant to Annex E of Directive 77/388/
EEC, on 1 January 1989 applied VAT to the transactions referred
to in Article 132(1)(m) and (n) may also apply the conditions
provided for in point (d) of the first paragraph when the said
supply of goods or services by bodies governed by public law is
granted exemption.

Article 134

The supply of goods or services shall not be granted exemption,
as provided for in points (b), (g), (h), (i), (l), (m) and (n) of
Article 132(1), in the following cases:

(a) where the supply is not essential

to the transactions

exempted;

(b) where the basic purpose of

the supply is to obtain
additional
the body in question through
transactions which are in direct competition with those of
commercial enterprises subject to VAT.

income for

CHAPTER 3

Exemptions for other activities

Article 135

1. Member States shall exempt the following transactions:

(a)

insurance and reinsurance transactions,
including related
services performed by insurance brokers and insurance
agents;

(b)

the granting and the negotiation of credit and the
management of credit by the person granting it;

(c)

(d)

(e)

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;

transactions, including negotiation, concerning deposit and
current accounts, payments, transfers, debts, cheques and
other negotiable instruments, but excluding debt collection;

transactions,
including negotiation, concerning currency,
tender, with the
bank notes and coins used as legal
exception of collectors' items, that is to say, gold, silver or

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other metal coins or bank notes which are not normally
used as legal tender or coins of numismatic interest;

(b)

the supply of goods on the acquisition or application of
which VAT was not deductible, pursuant to Article 176.

(f)

(g)

(h)

(i)

(j)

transactions, including negotiation but not management or
safekeeping, in shares, interests in companies or associa-
tions, debentures and other
securities, but excluding
documents establishing title to goods, and the rights or
securities referred to in Article 15(2);

the management of special investment funds as defined by
Member States;

the supply at face value of postage stamps valid for use for
postal
fiscal
stamps and other similar stamps;

services within their

respective territory,

betting, lotteries and other forms of gambling, subject to
the conditions and limitations laid down by each Member
State;

the supply of a building or parts thereof, and of the land on
which it stands, other than the supply referred to in
point (a) of Article 12(1);

(k)

the supply of land which has not been built on other than
the supply of building land as referred to in point (b) of
Article 12(1);

(l)

the leasing or letting of immovable property.

Article 137

1. Member States may allow taxable persons a right of option
for taxation in respect of the following transactions:

(a)

(b)

(c)

the financial transactions referred to in points (b) to (g) of
Article 135(1);

the supply of a building or of parts thereof, and of the land
than the supply
on which the building stands, other
referred to in point (a) of Article 12(1);

the supply of land which has not been built on other than
the supply of building land referred to in point (b) of
Article 12(1);

(d)

the leasing or letting of immovable property.

2. Member States shall lay down the detailed rules governing
exercise of the option under paragraph 1.

Member States may restrict the scope of that right of option.

CHAPTER 4

Exemptions for intra-community transactions

2. The following shall be excluded from the exemption
provided for in point (l) of paragraph 1:

S e c t i o n 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;

(b)

the letting of premises and sites for the parking of vehicles;

(c)

letting of permanently installed equipment and

the
machinery;

(d)

the hire of safes.

Member States may apply further exclusions to the scope of the
exemption referred to in point (l) of paragraph 1.

Article 136

Member States shall exempt the following transactions:

(a)

the supply of goods used solely for an activity exempted
under Articles 132, 135, 371, 375, 376 and 377, Article 378
(2), Article 379(2) and Articles 380 to 390, if those goods
have not given rise to deductibility;

E x e m p t i o n s r e l a t e d t o t h e s u p p l y o f g o o d s

Article 138

1. Member States shall exempt the supply of goods dispatched
or transported to a destination outside their respective territory
but within the Community, by or on behalf of the vendor or the
person acquiring the goods, for another taxable person, or for a
non-taxable legal person acting as such in a Member State other
than that in which dispatch or transport of the goods began.

In addition to the supply of goods referred to in paragraph 1,

2.
Member States shall exempt the following transactions:

(a)

(b)

the supply of new means of
transport, dispatched or
transported to the customer at a destination outside their
respective territory but within the Community, by or on
behalf of the vendor or the customer, for taxable persons,
or non-taxable legal persons, whose intra-Community
acquisitions of goods are not subject to VAT pursuant to
Article 3(1), or for any other non-taxable person;

the supply of products subject to excise duty, dispatched or
transported to a destination outside their
respective
territory but within the Community, to the customer, by
or on behalf of the vendor or the customer, for taxable
persons, or non-taxable legal persons, whose intra-Com-

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munity acquisitions of goods other than products subject to
excise duty are not subject to VAT pursuant to Article 3(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;

(b)

(c)

(c)

the supply of goods, consisting in a transfer 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.

the intra-Community acquisition of goods the importation
of which would in all circumstances be exempt under
points (a), (b) and (c) and (e) to (l) of Article 143;

the intra-Community acquisition of goods where, pursuant
to Articles 170 and 171, the person acquiring the goods
would in all circumstances be entitled to full reimburse-
ment of the VAT due under Article 2(1)(b).

Article 139

1. The exemption provided for in Article 138(1) shall not apply
to the supply of goods carried out by taxable persons who are
covered by the exemption for small enterprises provided for in
Articles 282 to 292.

Nor shall that exemption apply to the supply of goods to taxable
persons, or non-taxable legal persons, whose intra-Community
acquisitions of goods are not subject
to
Article 3(1).

to VAT pursuant

2. The exemption provided for in Article 138(2)(b) shall not
apply to the supply of products subject to excise duty by taxable
persons who are covered by the exemption for small enterprises
provided for in Articles 282 to 292.

3. The exemption provided for in Article 138(1) and (2)(b) and
(c) shall not apply to the supply of goods subject to VAT in
accordance with the margin scheme provided for in Articles 312
to 325 or the special arrangements for sales by public auction.

The exemption provided for in Article 138(1) and (2)(c) shall not
apply to the supply of second-hand means of transport, as
defined in Article 327(3), subject to VAT in accordance with the
transitional arrangements for second-hand means of transport.

S e c t i o n 2

Article 141

Each Member State shall take specific measures to ensure that
VAT is not charged on the intra-Community acquisition of goods
within its territory, made in accordance with Article 40, where
the following conditions are met:

(a)

(b)

(c)

(d)

(e)

the acquisition of goods is made by a taxable person who is
not established in the Member State concerned but is
identified for VAT purposes in another Member State;

the acquisition of goods is made for the purposes of the
subsequent supply of those goods, in the Member State
concerned, by the taxable person referred to in point (a);

the goods thus acquired by 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
VAT purposes, to the person for whom he is to carry out
the subsequent supply;

the person to whom the subsequent supply is to be made is
another taxable person, or a non-taxable legal person, who
is identified for VAT purposes in the Member State
concerned;

the person referred to in point (d) has been designated in
accordance with Article 197 as liable for payment of the
VAT due on the supply carried out by the taxable person
who is not established in the Member State in which the tax
is due.

E x e m p t i o n s f o r i n t r a - C o m m u n i t y
a c q u i s i t i o n s o f g o o d s

S e c t i o n 3

Article 140

E x e m p t i o n s f o r c e r t a i n t r a n s p o r t s e r v i c e s

Member States shall exempt the following transactions:

Article 142

(a)

the intra-Community acquisition of goods the supply of
which by taxable persons would in all circumstances be
exempt within their respective territory;

Member States shall exempt the supply of intra-Community
transport of goods to and from the islands making up the
autonomous regions of the Azores and Madeira, as well as the
supply of transport of goods between those islands.

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CHAPTER 5

Exemptions on importation

Article 143

(i)

the importation of goods by 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 those forces
or the civilian staff accompanying them or for supplying
their messes or canteens;

Member States shall exempt the following transactions:

the final importation of goods of which the supply by a
taxable person would in all circumstances be exempt within
their respective territory;

(j)

the importation into ports, by sea fishing undertakings, of
their catches, unprocessed or after undergoing preservation
for marketing but before being supplied;

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

the final
importation of goods governed by Council
Directives 69/169/EEC (1), 83/181/EEC (2) and 2006/79/
EC (3);

the final importation of goods, in free circulation from a
third territory forming part of the Community customs
territory, which would be entitled to exemption under
point (b) if they had been imported within the meaning of
the first paragraph of Article 30;

the importation of goods dispatched or transported from a
third territory or a third country into a Member State other
than that in which the dispatch or transport of the goods
ends, where the supply of such goods by the importer
designated or recognised under Article 201 as liable for
payment of VAT is exempt under Article 138;

the reimportation, by the person who exported them, of
goods in the state in which they were exported, where those
goods are exempt from customs duties;

the importation, under diplomatic and consular arrange-
ments, of goods which are exempt from customs duties;

the importation of goods by international bodies recog-
nised as such by the public authorities of the host Member
State, or by members of such bodies, within the limits and
under
the conditions laid down by the international
conventions establishing the bodies or by headquarters
agreements;

the importation of goods, into Member States party to the
North Atlantic Treaty, by the armed forces of other States
party to that Treaty for the use of 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;

(1) Council Directive 69/169/EEC of 28 May 1969 on the harmonisa-
tion 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 L 133, 4.6.1969, p. 6). Directive as
last amended by Directive 2005/93/EC (OJ L 346, 29.12.2005, p. 16).
(2) 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). Directive as last amended by the
1994 Act of Accession.

(3) Council Directive 2006/79/EC of 5 October 2006 on the exemption
from taxes of imports of small consignments of goods of a non-
(codified version)
commercial character
(OJ L 286, 17.10.2006, p. 15).

from third countries

(k)

the importation of gold by central banks;

(l)

the importation of gas through the natural gas distribution
system, or of electricity.

Article 144

Member States shall exempt the supply of services relating to the
importation of goods where the value of such services is included
in the taxable amount in accordance with Article 86(1)(b).

Article 145

1. The Commission shall, where appropriate, as soon as
possible, present to the Council proposals designed to delimit the
scope of the exemptions provided for in Articles 143 and 144
and to lay down the detailed rules for their implementation.

2.
Pending the entry into force of the rules referred to in
paragraph 1, Member States may maintain their national
provisions in force.

Member States may adapt their national provisions so as to
minimise distortion of competition and, in particular, to prevent
non-taxation or double taxation within the Community.

Member States may use whatever administrative procedures they
consider most appropriate to achieve exemption.

3. Member States shall notify to the Commission, which shall
inform the other Member States accordingly, the provisions of
national
in so far as these have not
already been notified, and those which they adopt pursuant to
paragraph 2.

law which are in force,

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CHAPTER 6

Exemptions on exportation

Article 146

1. Member States shall exempt the following transactions:

(a)

(b)

(c)

(d)

(e)

transported to a
the supply of goods dispatched or
destination outside the Community by or on behalf of
the vendor;

transported to a
the supply of goods dispatched or
destination outside the Community by or on behalf of a
customer not established within their respective territory,
with the exception of goods transported by the customer
himself for the equipping, fuelling and provisioning of
pleasure boats and private aircraft or any other means of
transport for private use;

the supply of goods to approved bodies which export them
out of
their humanitarian,
charitable or teaching activities outside the Community;

the Community as part of

the supply of services consisting in work on movable
property acquired or imported for the purpose of under-
going such work within the Community, and dispatched or
transported out of the Community by the supplier, by the
customer if not established within their respective territory
or on behalf of either of them;

the supply of services,
including transport and ancillary
transactions, but excluding the supply of services exempted
in accordance with Articles 132 and 135, where these are
directly connected with the exportation or importation of
goods covered by Article 61 and Article 157(1)(a).

2. The exemption provided for in point (c) of paragraph 1 may
be granted by means of a refund of the VAT.

Article 147

1. Where the supply of goods referred to in point (b) of
Article 146(1) relates to goods to be carried in the personal
the
luggage of
following conditions are met:

travellers, the exemption shall apply only if

(a)

the traveller is not established within the Community;

(b)

(c)

the goods are transported out of the Community before the
end of the third month following that in which the supply
takes place;

the total value of the supply, including VAT, is more than
EUR 175 or the equivalent in national currency,
fixed
annually by applying the conversion rate obtaining on the
first working day of October with effect from 1 January of
the following year.

However, Member States may exempt a supply with a total value
of
the first
subparagraph.

less than the amount specified in point (c) of

For the purposes of paragraph 1,

‘a traveller who is not
2.
established within the Community’ shall mean a traveller whose
permanent address or habitual residence is not located within the
Community.
In that case ‘permanent address or habitual
residence’ means the place entered as such in a passport, identity
card or other document recognised as an identity document by
the Member State within whose territory the supply takes place.

Proof of exportation shall be furnished by means of the invoice
or other document in lieu thereof, endorsed by the customs
office of exit from the Community.

Each Member State shall send to the Commission specimens of
the stamps it uses for the endorsement referred to in the second
subparagraph. The Commission shall forward that information
to the tax authorities of the other Member States.

CHAPTER 7

EXEMPTIONS RELATED TO INTERNATIONAL
TRANSPORT

Article 148

Member States shall exempt the following transactions:

(a)

(b)

(c)

(d)

(e)

(f)

for

the supply of goods for the fuelling and provisioning of
vessels used for navigation on the high seas and carrying
passengers
the purpose of
reward or used for
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;

the supply of goods for the fuelling and provisioning of
fighting ships, falling within the combined nomenclature
(CN) code 8906 10 00, leaving their territory and bound
for ports or anchorages outside the Member State
concerned;

the supply, modification, repair, maintenance, chartering
and hiring of the vessels referred to in point (a), and the
repair and maintenance of equipment,
supply, hiring,
including fishing equipment, incorporated or used therein;

the supply of services other than those referred to in
point (c), to meet the direct needs of the vessels referred to
in point (a) or of their cargoes;

the supply of goods for the fuelling and provisioning of
aircraft used by airlines operating for reward chiefly on
international routes;

the supply, modification, repair, maintenance, chartering
and hiring of the aircraft referred to in point (e), and the
repair and maintenance of equipment
supply, hiring,

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incorporated or used therein;

(g)

the supply of services, other than those referred to in
point (f), to meet the direct needs of the aircraft referred to
in point (e) or of their cargoes.

Article 149

Cyprus, dated 16 August 1960, which are for the use of
those forces, or of the civilian staff accompanying them, or
for supplying their messes or canteens.

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.

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 as international
transport.

In cases where the goods are not dispatched or transported
2.
out of the Member State in which the supply takes place, and in
the case of services, the exemption may be granted by means of a
refund of the VAT.

Article 150

Article 152

1. The Commission shall, where appropriate, as soon as
possible, present to the Council proposals designed to delimit the
scope of the exemptions provided for in Article 148 and to lay
down the detailed rules for their implementation.

Pending the entry into force of the provisions referred to in
the

2.
paragraph 1, Member States may limit
exemptions provided for in points (a) and (b) of Article 148.

the scope of

CHAPTER 8

Exemptions relating to certain Transactions treated as exports

Article 151

1. Member States shall exempt the following transactions:

Member States shall exempt the supply of gold to central banks.

CHAPTER 9

Exemptions for the supply of services by intermediaries

Article 153

the

shall

exempt

Member States
services by
intermediaries, acting in the name and on behalf of another
person, where they take part in the transactions referred to in
Chapters 6, 7 and 8, or of transactions carried out outside the
Community.

supply of

The exemption referred to in the first paragraph shall not apply
to travel agents who, in the name and on behalf of travellers,
supply services which are carried out in other Member States.

the supply of goods or services under diplomatic and
consular arrangements;

CHAPTER 10

(a)

(b)

(c)

(d)

the supply of goods or services to international bodies
recognised as such by the public authorities of the host
Member State, and to members of such bodies, within the
limits and under
laid down by the
the conditions
international conventions establishing the bodies or by
headquarters agreements;

the supply of goods or services within a Member State
which is a party to the North Atlantic Treaty,
intended
either for the armed forces of other States 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;

the supply of goods or services to another Member State,
intended for the armed forces of any 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 defence effort;

(e)

the supply of goods 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

Exemptions for transactions relating to international trade

S e c t i o n 1

C u s t o m s w a r e h o u s e s , w a r e h o u s e s o t h e r t h a n
c u s t o m s w a r e h o u s e s a n d s i m i l a r
a r r a n g e m e n t s

Article 154

For the purposes of this Section, ‘warehouses other than customs
warehouses’ shall, 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.

Article 155

Without prejudice to other Community tax provisions, Member
States may, after consulting the VAT Committee, take special
measures designed to exempt all or some of the transactions
referred to in this Section, provided that those measures are not
aimed at final use or consumption and that the amount of VAT
due on cessation of the arrangements or situations referred to in
this Section corresponds to the amount of tax which would have
been due had each of those transactions been taxed within their
territory.

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Article 156

1. Member States may exempt the following transactions:

aircraft or a ship in the course of a flight or sea crossing
where
the
Community;

the place of arrival

situated outside

is

the supply of goods which are intended to be presented to
customs and, where applicable, placed in temporary
storage;

(c) where the goods are intended for taxable persons, for the
purposes of carrying out supplies which are exempt from
VAT pursuant to Article 151.

(a)

(b)

(c)

(d)

the supply of goods which are intended to be placed in a
free zone or in a free warehouse;

the supply of goods which are intended to be placed under
customs warehousing arrangements or inward processing
arrangements;

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
such
platforms, or to link such drilling or production platforms
to the mainland;

fitting-out of

(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 paragraph 1 shall be those defined
as such by the Community customs provisions in force.

Article 157

1. Member States may exempt the following transactions:

(a)

(b)

the importation of goods which are intended to be placed
under warehousing arrangements other
than customs
warehousing;

the supply of goods which are intended to be placed, within
their territory, under warehousing arrangements other than
customs warehousing.

2. Member States may not provide for warehousing arrange-
ments other than customs warehousing for goods which are not
subject to excise duty where those goods are intended to be
supplied at the retail stage.

2. Where Member States exercise the option of exemption
provided for in point (a) of paragraph 1, they shall take the
measures necessary to ensure the correct and straightforward
application of
this exemption and to prevent any evasion,
avoidance or abuse.

3.
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.

Article 159

Member States may exempt the supply of services relating to the
supply of goods referred to in Article 156, Article 157(1)(b) or
Article 158.

Article 160

1. Member States may exempt the following transactions:

(a)

(b)

the supply of goods or services carried out in the locations
referred to in Article 156(1), where one of the situations
specified therein still applies within their territory;

the supply of goods or services carried out in the locations
referred to in Article 157(1)(b) or Article 158, where one of
the situations specified in Article 157(1)(b) or in Article 158
(1) still applies within their territory.

2. Where Member States exercise the option under point (a) of
paragraph 1 in respect of
transactions effected in customs
warehouses, they shall take the measures necessary to provide for
warehousing arrangements other than customs warehousing
under which point (b) of paragraph 1 may be applied to the same
transactions when they concern goods listed in Annex V and are
carried out in warehouses other than customs warehouses.

Article 158

Article 161

1. By way of derogation from Article 157(2), Member States
may provide for warehousing arrangements other than customs
warehousing in the following cases:

Member States may exempt supply of the following goods and of
services relating thereto:

(a) where the goods are intended for tax-free shops, for the
purposes of 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 that supply is
exempt pursuant to point (b) of Article 146(1);

(b) where the goods are intended for taxable persons, for the
purposes of carrying out supplies to travellers on board an

(a)

(b)

the supply of goods referred to in the first paragraph of
Article 30 while they remain covered by arrangements for
temporary importation with total exemption from import
duty or by external transit arrangements;

the supply of goods referred to in the second paragraph of
Article 30 while they remain covered by the internal
Community transit procedure referred to in Article 276.

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Article 162

arrangements for applying VAT to the transactions referred to
in Sections 1 and 2.

Where Member States exercise the option provided for in this
Section, they shall take the measures necessary to ensure that the
intra-Community acquisition of goods intended to be placed
under one of the arrangements or in one of the situations
referred to in Article 156, Article 157(1)(b) or Article 158 is
covered by the same provisions as the supply of goods carried
out within their territory under the same conditions.

Article 163

the goods cease to be covered by the arrangements or
If
thus giving rise to
situations referred to in this Section,
importation for the purposes of Article 61, the Member State
of importation shall take the measures necessary to prevent
double taxation.

S e c t i o n 2

T r a n s a c t i o n s e x e m p t e d w i t h a v i e w t o
e x p o r t a n d i n t h e f r a m e w o r k o f t r a d e
b e t w e e n t h e M e m b e r S t a t e s

Article 164

1. Member States may, after consulting the VAT Committee,
exempt the following transactions carried out by, or intended for,
a taxable person up to an amount equal to the value of the
exports carried out by that person during the preceding
12 months:

(a)

intra-Community acquisitions of goods made by the
taxable person, and imports for and supplies of goods to
the taxable person, with a view to their exportation from
the Community as they are or after processing;

(b)

supplies of services linked with the export business of the
taxable person.

2. Where Member States exercise the option of exemption
under paragraph 1,
they shall, after consulting the VAT
Committee, apply that exemption also to transactions relating
to supplies carried out by the taxable person, in accordance with
the conditions specified in Article 138, up to an amount equal to
the value of
in
accordance with the same conditions, during the preceding
12 months.

the supplies carried out by that person,

Article 165

Member States may set a common maximum amount
transactions which they exempt pursuant to Article 164.

for

S e c t i o n 3

P r o v i s i o n s c o m m o n t o S e c t i o n s 1 a n d 2

Article 166

The Commission shall, where appropriate, as soon as possible,
common
present

to the Council proposals

concerning

TITLE X

DEDUCTIONS

CHAPTER 1

Origin and scope of right of deduction

Article 167

A right of deduction shall arise at the time the deductible tax
becomes chargeable.

Article 168

In so far as the goods and services are used for the purposes of
the taxed transactions of a taxable person, the taxable person
shall be entitled, in the Member State in which he carries out
these transactions, to deduct the following from the VAT which
he is liable to pay:

(a)

(b)

(c)

(d)

(e)

the VAT due or paid in that Member State in respect of
supplies to him of goods or services, carried out or to be
carried out by another taxable person;

the VAT due in respect of transactions treated as supplies of
goods or services pursuant to Article 18(a) and Article 27;

the VAT due in respect of intra-Community acquisitions of
goods pursuant to Article 2(1)(b)(i);

the VAT due on transactions treated as intra-Community
acquisitions in accordance with Articles 21 and 22;

the VAT due or paid in respect of the importation of goods
into that Member State.

Article 169

In addition to the deduction referred to in Article 168, the
taxable person shall be entitled to deduct the VAT referred to
therein in so far as the goods and services are used for the
purposes of the following:

(a)

(b)

(c)

transactions relating to the activities referred to in the
second subparagraph of Article 9(1), carried out outside the
Member State in which that tax is due or paid, in respect of
which VAT would be deductible if they had been carried out
within that Member State;

transactions which are exempt pursuant to Articles 138,
142 or 144, Articles 146 to 149, Articles 151, 152, 153 or
156, Article 157(1)(b), Articles 158 to 161 or Article 164;

transactions which are exempt pursuant to points (a) to (f)
of Article 135(1), where the customer is established outside
the Community or where those transactions relate directly
to goods to be exported out of the Community.

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Article 170

All taxable persons who, within the meaning of Article 1 of
Directive 79/1072/EEC , Article 1 of Directive 86/560/EEC and
Article 171 of this Directive, are not established in the Member
State in which they purchase goods and services or import goods
subject to VAT shall be entitled to obtain a refund of that VAT in
so far as the goods and services are used for the purposes of the
following:

in accordance with the conditions

specified in
transport
Article 138(1) and (2)(a) shall, in the Member State in which
the supply takes place, be entitled to deduct the VAT included in
the purchase price or paid in respect of the importation or the
intra-Community acquisition of this means of transport, up to an
amount not exceeding the amount of VAT for which he would be
liable if the supply were not exempt.

(a)

transactions referred to in Article 169;

A right of deduction shall arise and may be exercised only at the
time of supply of the new means of transport.

(b)

transactions for which the tax is solely payable by the
customer in accordance with Articles 194 to 197 or
Article 199.

Article 171

1. VAT shall be refunded to taxable persons who are not
established in the Member State in which they purchase goods
and services or import goods subject to VAT but who are
established in another Member State,
in accordance with the
detailed implementing rules laid down in Directive 79/1072/EEC.

The taxable persons referred to in Article 1 of Directive 79/1072/
EEC shall also, for the purposes of applying that Directive, be
regarded as taxable persons who are not established in the
Member State concerned where, in the Member State in which
they purchase goods and services or import goods subject to
VAT, they have only carried out the supply of goods or services
to a person designated in accordance with Articles 194 to 197 or
Article 199 as liable 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.

The taxable persons referred to in Article 1 of Directive 86/560/
EEC shall also, for the purposes of applying that Directive, be
regarded as taxable persons who are not established in the
Community where, in the Member State in which they purchase
goods and services or import goods subject to VAT, they have
only carried out the supply of goods or services to a person
designated in accordance with Articles 194 to 197 or Article 199
as liable for payment of VAT.

3. Directives 79/1072/EEC and 86/560/EEC shall not apply to
the supply of goods which is, or may be, exempted pursuant to
Article 138 where the goods thus supplied are dispatched or
transported by or on behalf of the person acquiring the goods.

Article 172

1. 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

Eighth 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). Directive as last amended by the 2003 Act of
Accession.
Thirteenth 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).

2. Member States
implementation of paragraph 1.

shall

lay down detailed rules

for

the

CHAPTER 2

Proportional deduction

Article 173

1.
In the case of goods or services used by a taxable person
both for transactions in respect of which VAT is deductible
pursuant to Articles 168, 169 and 170, and for transactions in
respect of which VAT is not deductible, only such proportion of
the VAT as is attributable to the former transactions shall be
deductible.

The deductible proportion shall be determined, in accordance
with Articles 174 and 175, for all the transactions carried out by
the taxable person.

2. Member States may take the following measures:

(a)

(b)

(c)

(d)

authorise the taxable person to determine a proportion for
each sector of his business, provided that separate accounts
are kept for each sector;

require the taxable person to determine a proportion for
each sector of his business and to keep separate accounts
for each sector;

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;

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 VAT which is not deductible by the
taxable person is insignificant, it is to be treated as nil.

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Article 174

CHAPTER 3

1. The deductible proportion shall be made up of a fraction
comprising the following amounts:

(a)

(b)

as numerator,
the total amount, exclusive of VAT, of
turnover per year attributable to transactions in respect of
which VAT is deductible pursuant to Articles 168 and 169;

as denominator, the total amount, exclusive of VAT, of
turnover per year attributable to transactions included in
the numerator and to transactions in respect of which VAT
is not deductible.

Member States may include in the denominator the amount of
subsidies, other than those directly linked to the price of supplies
of goods or services referred to in Article 73.

2. By way of derogation from paragraph 1, the following
amounts shall be excluded from the calculation of the deductible
proportion:

(a)

(b)

(c)

the amount of turnover attributable to supplies of capital
goods used by the taxable person for the purposes of his
business;

the amount of turnover attributable to incidental real estate
and financial transactions;

the amount of turnover attributable to the transactions
specified in points (b) to (g) of Article 135(1) in so far as
those transactions are incidental.

3. Where Member States exercise the option under Article 191
not to require adjustment in respect of capital goods, they may
include disposals of capital goods in the calculation of
the
deductible proportion.

Article 175

1. The deductible proportion shall be determined on an annual
basis, fixed as a percentage and rounded up to a figure not
exceeding the next whole number.

2. 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
the deductible proportion shall be
insignificant
estimated provisionally, under
the tax
authorities, by the taxable person on the basis of his own
forecasts.

the supervision of

in amount,

However, Member States may retain 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.

Restrictions on the right of deduction

Article 176

The Council, acting unanimously on a proposal
from the
Commission, shall determine the expenditure in respect of which
VAT shall not be deductible. VAT shall in no circumstances be
deductible in respect of expenditure which is not strictly business
expenditure, such as that on luxuries, amusements or entertain-
ment.

Pending the 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 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 177

After consulting the VAT Committee, each Member State may,
for cyclical economic reasons, totally or partly exclude all or
from the system of
some capital goods or other goods
deductions.

In order
to maintain identical conditions of competition,
Member States may, instead of refusing deduction, tax goods
manufactured by the taxable person himself or goods which he
has purchased within the Community, or imported, in such a
way that the tax does not exceed the amount of VAT which
would be charged on the acquisition of similar goods.

CHAPTER 4

Rules governing exercise of the right of deduction

Article 178

In order to exercise the right of deduction, a taxable person must
meet the following conditions:

(a)

(b)

(c)

for the purposes of deductions pursuant to Article 168(a),
in respect of the supply of goods or services, he must hold
an invoice drawn up in accordance with Articles 220 to
236 and Articles 238, 239 and 240;

for the purposes of deductions pursuant to Article 168(b),
in respect of transactions treated as the supply of goods or
services, he must comply with the formalities as laid down
by each Member State;

for the purposes of deductions pursuant to Article 168(c),
in respect of the intra-Community acquisition of goods, he
must set out in the VAT return provided for in Article 250
all the information needed for the amount of the VAT due
on his intra-Community acquisitions of goods to be
calculated and he must hold an invoice drawn up in
accordance with Articles 220 to 236;

3. Deductions made on the basis of
such provisional
proportions shall be adjusted when the final proportion is fixed
during the following year.

(d)

for the purposes of deductions pursuant to Article 168(d),
in respect of
transactions treated as intra-Community
acquisitions of goods, he must complete the formalities as
laid down by each Member State;

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(e)

for the purposes of deductions pursuant to Article 168(e),
in respect of the importation of goods, he must hold an
import document specifying him as consignee or importer,
and stating the amount of VAT due or enabling that
amount to be calculated;

(f) when required to pay VAT as a customer where Articles 194
to 197 or Article 199 apply, he must comply with the
formalities as laid down by each Member State.

Article 179

The taxable person shall make the deduction by subtracting from
the total amount of VAT due for a given tax period the total
amount of VAT in respect of which, during the same period, the
right of deduction has arisen and is exercised in accordance with
Article 178.

However, Member States may require that taxable persons who
carry out occasional
transactions, as defined in Article 12,
exercise their right of deduction only at the time of supply.

Article 180

Member States may authorise a taxable person to make a
deduction which he has not made
in accordance with
Articles 178 and 179.

Article 181

Member States may authorise a taxable person who does not
hold an invoice drawn up in accordance with Articles 220 to
236 to make the deduction referred to in Article 168(c)
in
respect of his intra-Community acquisitions of goods.

Article 182

Member States shall determine the conditions and detailed rules
for applying Articles 180 and 181.

Article 183

Where, for a given tax period, the amount of deductions exceeds
the amount of 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.

However, Member States may refuse to refund or carry forward if
the amount of the excess is insignificant.

CHAPTER 5

Adjustment of deductions

Article 184

determine the amount
purchases are cancelled or price reductions are obtained.

to be deducted,

for example where

2. By way of derogation from paragraph 1, no adjustment shall
be made in the case of transactions remaining totally or partially
unpaid or in the case of destruction, loss or theft of property
duly proved or confirmed, or in the case of goods reserved for
the purpose of making gifts of small value or of giving samples,
as referred to in Article 16.

However, in the case of transactions remaining totally or partially
unpaid or in the case of theft, Member States may require
adjustment to be made.

Article 186

Member States shall lay down the detailed rules for applying
Articles 184 and 185.

Article 187

In the case of capital goods, adjustment shall be spread over
1.
five years including that in which the goods were acquired or
manufactured.

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-
the
fifth of
the VAT charged on the capital goods, or,
adjustment period has been extended,
the
corresponding fraction thereof.

if
in respect of

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, manufactured or, where applicable, used
for the first time.

Article 188

If supplied during the adjustment period, capital goods shall
1.
be treated as if they had been applied to an economic activity of
the taxable person up until expiry of the adjustment period.

The economic activity shall be presumed to be fully taxed in
cases where the supply of the capital goods is taxed.

The initial deduction shall be adjusted where it is higher or lower
than that to which the taxable person was entitled.

The economic activity shall be presumed to be fully exempt in
cases where the supply of the capital goods is exempt.

Article 185

1. Adjustment shall, in particular, be made where, after the
VAT return is made, some change occurs in the factors used to

2. The adjustment provided for in paragraph 1 shall be made
only once in respect of all the time covered by the adjustment
period that remains to run. However, where the supply of capital
goods is exempt, Member States may waive the requirement for

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adjustment in so far as the purchaser is a taxable person using
the capital goods in question solely for transactions in respect of
which VAT is deductible.

Article 189

For the purposes of applying Articles 187 and 188, Member
States may take the following measures:

(a)

define the concept of capital goods;

(b)

(c)

specify the amount of the VAT which is to be taken into
consideration for adjustment;

adopt any measures needed to ensure that adjustment does
not give rise to any unjustified advantage;

(d)

permit administrative simplifications.

Article 190

For the purposes of Articles 187, 188, 189 and 191, Member
States may regard as capital goods those services which have
characteristics similar to those normally attributed to capital
goods.

Article 191

in any Member State,

If,
the practical effect of applying
Articles 187 and 188 is negligible, that Member State may, after
consulting the VAT Committee, refrain from applying those
provisions, having regard to the overall impact of VAT in the
Member State concerned and the need for administrative
simplification, and provided that no distortion of competition
thereby arises.

Article 192

Where a taxable person transfers from being taxed in the normal
way to a special scheme or vice versa, Member States may take all
measures necessary to ensure that the taxable person does not
enjoy unjustified advantage or sustain unjustified harm.

TITLE XI

OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-
TAXABLE PERSONS

CHAPTER 1

Obligation to pay

S e c t i o n 1

P e r s o n s l i a b l e f o r p a y m e n t o f VA T t o t h e t a x
a u t h o r i t i e s

Article 193

Article 194

1. Where the taxable supply of goods or services is carried out
by a taxable person who is not established in the Member State
in which the VAT is due, Member States may provide that the
person liable for payment of VAT is the person to whom the
goods or services are supplied.

2. Member States shall
mentation of paragraph 1.

lay down the conditions for imple-

Article 195

VAT shall be payable by any person who is identified for VAT
purposes in the Member State in which the tax is due and to
whom goods are supplied in the circumstances specified in
Articles 38 or 39, if the supplies are carried out by a taxable
person not established within that Member State.

Article 196

VAT shall be payable by any taxable person to whom the services
referred to in Article 56 are supplied or by any person identified
for VAT purposes in the Member State in which the tax is due to
whom the services referred to in Articles 44, 47, 50, 53, 54 and
55 are supplied, if the services are supplied by a taxable person
not established in that Member State.

Article 197

1. VAT shall be payable by the person to whom the goods are
supplied when the following conditions are met:

(a)

(b)

(c)

the taxable transaction is a supply of goods carried out in
accordance with the conditions laid down in Article 141;

the person to whom the goods are supplied is another
taxable person, or a non-taxable legal person, identified for
VAT purposes in the Member State in which the supply is
carried out;

the invoice issued by the taxable person not established in
the Member State of the person to whom the goods are
supplied is drawn up in accordance with Articles 220 to
236.

2. Where a tax representative is appointed as the person liable
for payment of VAT pursuant to Article 204, Member States may
provide for a derogation from paragraph 1 of this Article.

Article 198

1. Where specific transactions relating to investment gold
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 are taxed pursuant to Article 352, Member States
shall designate the customer as the person liable for payment of
VAT.

VAT shall be payable by any taxable person carrying out a taxable
supply of goods or services, except where it is payable by another
person in the cases referred to in Articles 194 to 199 and
Article 202.

If the customer who is not a member of the regulated gold
bullion market is a taxable person required to be identified for
VAT purposes in the Member State in which the tax is due solely
in respect of the transactions referred to in Article 352, the

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vendor shall fulfil the tax obligations on behalf of the customer,
in accordance with the law of that Member State.

supplies of goods or services in accordance with Article 2
shall be regarded as a taxable person in respect of supplies
received as referred to in paragraph 1 of this Article;

2. Where gold material or semi-manufactured products of a
purity of 325 thousandths or greater, or investment gold as
defined in Article 344(1)
is supplied by a taxable person
exercising one of the options under Articles 348, 349 and 350,
Member States may designate the customer as the person liable
for payment of VAT.

3. Member States shall lay down the procedures and conditions
for implementation of paragraphs 1 and 2.

Article 199

(b)

provide that a non-taxable body governed by public law,
shall be regarded as a taxable person in respect of supplies
received as referred to in points (e),
(f) and (g) of
paragraph 1.

4. Member States shall inform the VAT Committee of national
legislative measures adopted pursuant to paragraph 1 in so far as
these are not measures authorised by the Council prior to
13 August 2006 in accordance with Article 27(1) to (4) of
Directive 77/388/EEC, and which are continued under para-
graph 1 of this Article.

1. Member States may provide that
the person liable for
payment of VAT is the taxable person to whom any of the
following supplies are made:

Article 200

(a)

the supply of construction work, including repair, cleaning,
maintenance, alteration and demolition services in relation
to immovable property, as well as the handing over of
construction works regarded as a supply of goods pursuant
to Article 14(3);

(b)

the supply of staff engaged in activities covered by point (a);

VAT shall be payable by any person making a taxable intra-
Community acquisition of goods.

Article 201

On importation, VAT shall be payable by any person or persons
designated or recognised as liable by the Member State of
importation.

immovable property, as referred to in
the supply of
Article 135(1)(j) and (k), where the supplier has opted for
taxation of the supply pursuant to Article 137;

the supply of used material, used material which cannot be
re-used in the same state, scrap,
industrial and non
industrial waste, recyclable waste, part processed waste
and certain goods and services, as listed in Annex VI;

Article 202

VAT shall be payable by any person who causes goods to cease to
be
listed in
Articles 156, 157, 158, 160 and 161.

covered by the arrangements or

situations

Article 203

the supply of goods provided as security by one taxable
person to another in execution of that security;

VAT shall be payable by any person who enters the VAT on an
invoice.

the supply of goods following the cession of a reservation
of ownership to an assignee and the exercising of this right
by the assignee;

(g)

the supply of immovable property sold by a judgment
debtor in a compulsory sale procedure.

2. When applying the option provided for in paragraph 1,
Member States may specify the supplies of goods and services
covered, and the categories of suppliers or recipients to whom
these measures may apply.

For the purposes of paragraph 1, Member States may take

3.
the following measures:

(a)

provide that a taxable person who also carries out activities
or transactions that are not considered to be taxable

Article 204

1. Where, pursuant to Articles 193 to 197 and Articles 199 and
200, the person liable for payment of VAT is a taxable person
who is not established in the Member State in which the VAT is
due, Member States may allow that person to appoint a tax
representative as the person liable for payment of the VAT.

Furthermore, where the taxable transaction is carried out by a
taxable person who is not established 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
provided for in Directive 76/308/EEC (1) and Regulation (EC)

(1) Council 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 (OJ L 73, 19.3.1976, p. 18.). Directive as last
amended by the Act of Accession of 2003.

(c)

(d)

(e)

(f)

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No 1798/2003 (1), Member States may take measures to provide
that the person liable for payment of VAT is to be a tax
representative appointed by the non-established taxable person.

in respect of intra-Community acquisitions of goods, as referred
to in Article 2(1)(b)(i), comply with the payment obligations set
out in this Section.

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 358, who has opted
for the special scheme for electronically supplied services.

2. The option under the first subparagraph of paragraph 1 shall
be subject to the conditions and procedures laid down by each
Member State.

Article 210

Member States shall adopt arrangements for payment of VAT on
intra-Community acquisitions of new means of transport, as
referred to in Article 2(1)(b)(ii), and on intra-Community
acquisitions of products subject to excise duty, as referred to in
Article 2(1)(b)(iii).

Article 205

Article 211

In the situations referred to in Articles 193 to 200 and
Articles 202, 203 and 204, Member States may provide that a
person other than the person liable for payment of VAT is to be
held jointly and severally liable for payment of VAT.

S e c t i o n 2

P a y m e n t a r r a n g e m e n t s

Article 206

Any taxable person liable for payment of VAT must pay the net
amount of the VAT when submitting the VAT return provided for
in Article 250. Member States may, however, set a different date
for payment of that amount or may require interim payments to
be made.

Member States shall lay down the detailed rules for payment in
respect of the importation of goods.

In particular, Member States may provide that, in the case of the
importation of goods by taxable persons or certain categories
thereof, or by persons liable for payment of VAT or certain
categories thereof, the VAT due by reason of the importation
need not be paid at the time of importation, on condition that it
is entered as such in the VAT return to be submitted in
accordance with Article 250.

Article 212

Article 207

Member States may release taxable persons from payment of the
VAT due where the amount is insignificant.

Member States shall take the measures necessary to ensure that
persons who are regarded as liable for payment of VAT in the
stead of a taxable person not established in their respective
territory, in accordance with Articles 194 to 197 and Articles 199
and 204, comply with the payment obligations set out in this
Section.

Member States shall also take the measures necessary to ensure
that those persons who, in accordance with Article 205, are held
to be jointly and severally liable for payment of the VAT comply
with these payment obligations.

Article 208

if,

Where Member States designate the customer for investment
gold as the person liable for payment of VAT pursuant to
in the case of gold material, semi-
Article 198(1) or
investment gold as defined in
manufactured products, or
Article 344(1),
in
Article 198(2) of designating the customer as the person liable
for payment of VAT, they shall take the measures necessary to
ensure that he complies with the payment obligations set out in
this Section.

they exercise the option provided for

CHAPTER 2

Identification

Article 213

Every taxable person shall state when his activity as a taxable

1.
person commences, changes or ceases.

Member States shall allow, and may require, the statement to be
made by electronic means, in accordance with conditions which
they lay down.

2. Without prejudice to the first subparagraph of paragraph 1,
every taxable person or non-taxable legal person who makes
intra-Community acquisitions of goods which are not subject to
VAT pursuant to Article 3(1) must state that he makes such
acquisitions if the conditions, laid down in that provision, for not
making such transactions subject to VAT cease to be fulfilled.

Article 209

Article 214

Member States shall take the measures necessary to ensure that
non-taxable legal persons who are liable for payment of VAT due

(1) Council Regulation (EC) No 1798/2003 of 7 October 2003 on
administrative cooperation in the field of value added tax (OJ L 264,
15.10.2003, p. 1.). Regulation amended by Regulation (EC) No 885/
2004 (OJ L 168, 1.5.2004, p. 1.).

1. Member States shall take the measures necessary to ensure
that
the following persons are identified by means of an
individual number:

(a)

every taxable person, with the exception of those referred
to in Article 9(2), who within their respective territory

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carries out supplies of goods or services in respect of which
VAT is deductible, other than supplies of goods or services
in respect of which VAT is payable solely by the customer
or the person for whom the goods or services are intended,
in accordance with Articles 194 to 197 and Article 199;

every taxable person, or non-taxable legal person, who
makes intra-Community acquisitions of goods subject to
VAT pursuant to Article 2(1)(b) and every taxable person,
or non-taxable legal person, who exercises the option under
Article 3(3) of making their intra-Community acquisitions
subject to VAT;

every taxable person who, within their respective territory,
makes intra-Community acquisitions of goods for
the
purposes of
transactions which relate to the activities
referred to in the second subparagraph of Article 9(1) and
which are carried out outside that territory.

(b)

(c)

2. Member States need not identify certain taxable persons
who carry out transactions on an occasional basis, as referred to
in Article 12.

Article 215

Each individual VAT identification number shall have a prefix in
accordance with ISO code 3166 — alpha 2 — by which the
Member State of issue may be identified.

Nevertheless, Greece may use the prefix ‘EL’.

Article 216

Member States shall take the measures necessary to ensure that
their identification systems enable the taxable persons referred to
in Article 214 to be identified and to ensure the correct
application of the transitional arrangements for the taxation of
intra-Community transactions, as referred to in Article 402.

CHAPTER 3

Invoicing

S e c t i o n 1

D e f i n i t i o n

Article 217

For the purposes of this Chapter, ‘transmission or provision by
electronic means’ shall mean transmission or provision to the
addressee of data using electronic equipment for processing
(including digital compression) and storage, and employing wire,
radio, optical or other electromagnetic means.

S e c t i o n 2

C o n c e p t o f

i n v o i c e

Article 218

Article 219

Any document or message that amends and refers specifically
and unambiguously to the initial invoice shall be treated as an
invoice.

S e c t i o n 3

I s s u e o f

i n v o i c e s

Article 220

the
Every taxable person shall ensure that,
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

(1)

supplies of goods or services which he has made to another
taxable person or to a non-taxable legal person;

(2)

supplies of goods as referred to in Article 33;

(3)

(4)

(5)

supplies of goods carried out
conditions specified in Article 138;

in accordance with the

any payment on account made to him before one of the
supplies of goods referred to in points (1), (2) and (3) was
carried out;

any payment on account made to him by another taxable
person or non-taxable legal person before the provision of
services was completed.

Article 221

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
than those referred to in
Article 220.

territory, other

Member States may, in respect of the invoices referred to in the
first subparagraph,
impose fewer obligations than those laid
down in Articles 226, 230, 233, 244 and 246.

2. Member States may release taxable persons from the
obligation laid down in Article 220 to issue an invoice in
respect of supplies of goods or services which they have made in
their
territory and which are exempt, with or without
deductibility of the VAT paid at the preceding stage, pursuant
to Articles 110 and 111, Article 125(1), Article 127, Article 128
(1), Articles 132, 135, 136, 371, 375, 376 and 377, Article 378
(2), Article 379(2) and Articles 380 to 390.

Article 222

For the purposes of this Directive, Member States shall accept
documents or messages on paper or in electronic form as
invoices if they meet the conditions laid down in this Chapter.

Member States may impose time limits on taxable persons for
the issue of invoices when supplying goods or services in their
territory.

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Article 223

payment of VAT, or received a supply of goods as referred
to in Article 138;

In accordance with conditions to be laid down by the Member
States in whose territory goods or services are supplied, a
summary invoice may be drawn up for several separate supplies
of goods or services.

(5)

the full name and address of the taxable person and of the
customer;

Article 224

(6)

the quantity and nature of the goods supplied or the extent
and nature of the services rendered;

Invoices may be drawn up by the customer in respect of the
1.
supply to him, by a taxable person, of goods or services, if there
is a prior agreement between the two parties and provided that a
procedure exists for the acceptance of each invoice by the taxable
person supplying the goods or services.

2. The Member States in whose territory the goods or services
are supplied shall determine the terms and conditions of such
prior agreements and of the acceptance procedures between the
taxable person and the customer.

3. Member States may impose further conditions on taxable
persons supplying goods or services in their territory concerning
the issue of invoices by the customer. They may, in particular,
require that such invoices be issued in the name and on behalf of
the taxable person.

(7)

the date on which the supply of goods or services was made
or completed or the date on which the payment on account
referred to in points (4) and (5) of Article 220 was made, in
so far as that date can be determined and differs from the
date of issue of the invoice;

(8)

the taxable amount per rate or exemption, the unit price
exclusive of 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 special arrange-
in accordance with this

ment is applied under which,
Directive, such a detail is excluded;

The conditions referred to in the first subparagraph must always
be the same wherever the customer is established.

(11)

Article 225

Member States may impose specific conditions 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 provided for
in Directive 76/308/EEC and Regulation (EC) No 1798/2003.

S e c t i o n 4

C o n t e n t o f

i n v o i c e s

Article 226

Without prejudice to the particular provisions laid down in this
Directive, only the following details are required for VAT
purposes on invoices issued pursuant to Articles 220 and 221:

(1)

the date of issue;

a sequential number, based on one or more series, which
uniquely identifies the invoice;

the VAT identification number referred to in Article 214
under which the taxable person supplied the goods or
services;

(2)

(3)

(4)

in the case of an exemption or where the customer is liable
for payment of VAT, reference to the applicable provision of
this Directive, or to the corresponding national provision,
or any other reference indicating that the supply of goods
or services is exempt or subject to the reverse charge
procedure;

(12)

in the case of the supply of a new means of transport made
in accordance with the conditions specified in Article 138
(1) and (2)(a), the characteristics as identified in point (b) of
Article 2(2);

(13) where the margin scheme for travel agents is applied,
reference to Article 306, or to the corresponding national
provisions, or any other
the
margin scheme has been applied;

reference indicating that

(14) where one of

the special arrangements applicable to
second-hand goods, works of art, collectors'
items and
antiques is applied, reference to Articles 313, 326 or 333,
or to the corresponding national provisions, or any other
reference indicating that one of those arrangements has
been applied;

(15) where the person liable for payment of VAT is a tax
representative for the purposes of Article 204, the VAT
identification number, referred to in Article 214, of that tax
representative, together with his full name and address.

Article 227

the customer's VAT identification number, as referred to in
Article 214, under which the customer received a supply of
goods or services in respect of which he is liable for

Member States may require taxable persons established in their
territory and supplying goods or services there to indicate the
VAT identification number, referred to in Article 214, of the

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customer in cases other than those referred to in point (4) of
Article 226.

of 19 October 1994 relating to the legal aspects of
electronic data interchange (2), if the agreement relating to
the exchange provides for the use of procedures guarantee-
ing the authenticity of the origin and integrity of the data.

Article 228

Member States in whose territory goods or services are supplied
may allow some of the compulsory details to be omitted from
documents or messages
to
Article 219.

invoices pursuant

treated as

Invoices may, however, be sent or made available by other
electronic means, subject to acceptance by the Member States
concerned.

Article 229

Member States shall not require invoices to be signed.

Article 230

2.
For the purposes of point (a) of the first subparagraph of
paragraph 1, Member States may also 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 of Directive 1999/93/EC.

The amounts which appear on the invoice may be expressed in
any currency, provided that the amount of VAT payable is
expressed in the national currency of the Member State in which
the supply of goods or services takes place, using the conversion
mechanism laid down in Article 91.

3.
For the purposes of point (b) of the first subparagraph of
paragraph 1, Member States may also, subject to conditions
which they lay down, require that an additional summary
document on paper be sent.

Article 231

For control purposes, Member States may require invoices in
respect of supplies of goods or services in their territory and
invoices received by taxable persons established in their territory
to be translated into their national languages.

S e c t i o n 5

Article 234

Member States may not impose on taxable persons supplying
goods or services in their territory any other obligations or
formalities relating to the sending or making available of invoices
by electronic means.

S e n d i n g i n v o i c e s b y e l e c t r o n i c m e a n s

Article 235

Article 232

Invoices issued pursuant to Section 2 may be sent on paper or,
subject to acceptance by the recipient, they may be sent or made
available by electronic means.

Article 233

1.
Invoices sent or made available by electronic means shall be
accepted by Member States provided that the authenticity of the
origin and the integrity of their content are guaranteed by one of
the following methods:

(a)

by means of an advanced electronic signature within the
meaning of point (2) of Article 2 of Directive 1999/93/EC
of
the Council of
13 December 1999 on a Community framework for
electronic signatures (1);

the European Parliament and of

(b)

by means of electronic data interchange (EDI), as defined in
Article 2 of Commission Recommendation 1994/820/EC

(1) OJ L 13, 19.1.2000, p. 12.
(2) OJ L 338, 28.12.1994, p. 98.

Member States may lay down specific conditions for invoices
issued by electronic means 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 provided for in Directive 76/308/EEC and Regulation (EC)
No 1798/2003.

Article 236

Where batches containing several
invoices are sent or made
available to the same recipient by electronic means, the details
common to the individual invoices may be mentioned only once
if, for each invoice, all the information is accessible.

Article 237

The Commission shall present, at the latest on 31 December
2008, a report and, if appropriate, a proposal amending the
conditions applicable to electronic invoicing in order to take
account of future technological developments in that field.

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S e c t i o n 6

S i m p l i f i c a t i o n m e a s u r e s

Article 238

identification number and the tax reference number of
the supplier;

(2)

in respect of other supplies of goods or services, only the
tax reference number of the supplier or only the VAT
identification number.

1. After consulting the VAT Committee, 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 226 and 230, subject to options taken up by
Member States under Articles 227, 228 and 231, need not be
entered on invoices in respect of supplies of goods or services in
their territory:

(a) where the amount of the invoice is minor;

(b) 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
the obligations referred to in Articles 226 and 230.

Invoices must, in any event, contain the following informa-

2.
tion:

(a)

the date of issue;

(b)

identification of the taxable person;

(c)

identification of the type of goods or services supplied;

(d)

the VAT amount payable or the information needed to
calculate it.

3. The simplified arrangements provided for in paragraph 1
may not be applied to the transactions referred to in Articles 20,
21, 22, 33, 36, 138 and 141.

Article 239

In cases where Member States make use of the option under
point (b) of the first subparagraph of Article 272(1) of not
allocating a VAT identification number to taxable persons who
do not carry out any of the transactions referred to in Articles 20,
21, 22, 33, 36, 138 and 141, and where the supplier or the
customer has not been allocated an identification number of that
type, another number called the tax reference number, as defined
by the Member States concerned, shall be entered on the invoice
instead.

CHAPTER 4

Accounting

S e c t i o n 1

D e f i n i t i o n

Article 241

For the purposes of this Chapter,
‘storage of an invoice by
electronic means’ shall mean storage of data using electronic
equipment for processing (including digital compression) and
storage, and employing wire, radio, optical or other electro-
magnetic means.

S e c t i o n 2

G e n e r a l o b l i g a t i o n s

Article 242

Every taxable person shall keep accounts in sufficient detail for
VAT to be applied and its application checked by the tax
authorities.

Article 243

1.
Every taxable person shall keep a register of the goods
dispatched or transported, by that person or on his behalf, to a
the Member State of
destination outside the territory of
the purposes of
departure but within the Community for
transactions consisting in work on those goods or
their
temporary use as referred to in points (f), (g) and (h) of Article 17
(2).

2.
Every taxable person shall keep accounts in sufficient detail
to enable the identification of goods dispatched to him from
another Member State, by or on behalf of a taxable person
identified for VAT purposes in that other Member State, and used
for services consisting in valuations of those goods or work on
those goods as referred to in point (c) of Article 52.

Article 240

S e c t i o n 3

Where the taxable person has been allocated a VAT identification
number, the Member States exercising the option under point (b)
of the first subparagraph of Article 272(1) may also require the
invoice to show the following:

S p e c i f i c o b l i g a t i o n s r e l a t i n g t o t h e s t o r a g e

o f a l l

i n v o i c e s

Article 244

(1)

in respect of
the supply of services, as referred to in
Articles 44, 47, 50, 53, 54 and 55, and the supply of goods,
the VAT
as

referred to in Articles 138 and 141,

Every taxable person shall ensure that copies of the invoices
issued 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.

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Article 245

S e c t i o n 4

1.
For the purposes of this Directive, the taxable person may
decide the place of storage of all invoices provided that he makes
the invoices or information stored in accordance with Article 244
available to the competent authorities without undue delay
whenever they so request.

R i g h t o f a c c e s s t o i n v o i c e s s t o r e d b y
e l e c t r o n i c m e a n s i n a n o t h e r M e m b e r S t a t e

Article 249

2. Member States may require taxable persons established in
their territory to notify them of the place of storage, if it is
outside their territory.

Member States may also require taxable persons established in
their territory to store within 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 that they have
received, when the
is not by electronic means
storage
guaranteeing full on-line access to the data concerned.

Article 246

The authenticity of the origin and the integrity of the content of
the invoices stored, as well as their legibility, must be guaranteed
throughout the storage period.

In respect of the invoices referred to in the second subparagraph
of Article 233(1), the details they contain may not be altered and
must remain legible throughout the storage period.

Where a taxable person stores invoices which he issues or
receives by electronic means guaranteeing on-line access to the
data and 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,
for the
purposes of this Directive, have the right to access those invoices
by electronic means, to download and to use them, within the
limits set by the rules of the Member State in which the taxable
person is established and in so far as those authorities require for
control purposes.

CHAPTER 5

Returns

Article 250

1.
Every taxable person shall submit a VAT return setting out
all the information needed to calculate the tax that has become
chargeable and the deductions to be made including, in so far as
is necessary for the establishment of the basis of assessment, the
total value of the transactions relating to such tax and deductions
and the value of any exempt transactions.

Article 247

2. Member States shall allow, and may require, the VAT return
referred to in paragraph 1 to be submitted by electronic means,
in accordance with conditions which they lay down.

Each Member State shall determine the period throughout
1.
which taxable persons must ensure the storage of
invoices
relating to the supply of goods or services in its territory and
invoices received by taxable persons established in its territory.

In order

to ensure that

2.
the conditions laid down in
Article 246 are met, the Member State referred to in paragraph 1
may require that invoices be stored in the original form in which
they were sent or made available, whether paper or electronic.
Additionally, in the case of invoices stored by electronic means,
the Member State may require that the data guaranteeing the
authenticity of the origin of the invoices and the integrity of their
content, as provided for in the first paragraph of Article 246, also
be stored.

3. The Member State referred to in paragraph 1 may lay down
specific conditions prohibiting or restricting the storage of
instrument exists
invoices in a country with which no legal
relating to mutual assistance similar in scope to that provided for
in Directive 76/308/EEC and Regulation (EC) No 1798/2003 or
to the right referred to in Article 249 to access by electronic
means, to download and to use.

Article 248

Article 251

In addition to the information referred to in Article 250, the VAT
return covering a given tax period shall show the following:

(a)

(b)

(c)

the total value, exclusive of VAT, of the supplies of goods
referred to in Article 138 in respect of which VAT has
become chargeable during this tax period;

the total value, exclusive of VAT, of the supplies of goods
referred to in Articles 33 and 36 carried out within the
territory of another Member State, in respect of which VAT
has become chargeable during this tax period, where the
place where dispatch or transport of the goods began is
situated in the Member State in which the return must be
submitted;

the total value, exclusive of VAT, of the intra-Community
acquisitions of goods, or transactions treated as such,
pursuant to Articles 21 or 22, made in the Member State in
which the return must be submitted and in respect of which
VAT has become chargeable during this tax period;

Member States may, subject to conditions which they lay down,
require the storage of invoices received by non-taxable persons.

(d)

the total value, exclusive of VAT, of the supplies of goods
referred to in Articles 33 and 36 carried out in the Member

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State in which the return must be submitted and in respect
of which VAT has become chargeable during this tax
period, where the place where dispatch or transport of the
goods began is situated within the territory of another
Member State;

(e)

the total value, exclusive of VAT, of the supplies of goods
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 197, as liable
for payment of VAT and in respect of which VAT has
become chargeable during this tax period.

Article 252

1. The VAT return shall be submitted by a deadline to be
determined by Member States. That deadline may not be more
than two months after the end of each tax period.

2. The tax period shall be set by each Member State at one
month, two months or three months.

Member States may, however, set different tax periods provided
that those periods do not exceed one year.

with the obligations relating to submission of a VAT return, as
laid down in this Chapter.

Article 257

Member States shall take the measures necessary to ensure that
non-taxable legal persons who are liable for payment of VAT due
in respect of intra-Community acquisitions of goods, as referred
to in Article 2(1)(b)(i), comply with the obligations relating to
submission of a VAT return, as laid down in this Chapter.

Article 258

Member States shall 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 2(1)(b)(ii), and intra-
Community acquisitions of products subject to excise duty, as
referred to in Article 2(1)(b)(iii).

Article 259

Member States may require persons who make intra-Community
acquisitions of new means of transport as referred to in Article 2
(1)(b)(ii), to provide, when submitting the VAT return, all the
information needed for VAT to be applied and its application
checked by the tax authorities.

Article 253

Article 260

Sweden may apply a simplified procedure for small and medium-
sized enterprises, whereby taxable persons carrying out only
transactions taxable at national level may submit VAT returns
three months after the end of the annual direct tax period.

Article 254

In the case of supplies of new means of transport carried out in
accordance with the conditions specified in Article 138(2)(a) by a
taxable person identified for VAT purposes for a customer not
identified for VAT purposes, or by a taxable person as defined in
Article 9(2), Member States shall take the measures necessary to
ensure that the vendor communicates all the information needed
for VAT to be applied and its application checked by the tax
authorities.

Article 255

Where Member States designate the customer of investment gold
as the person liable for payment of VAT pursuant to Article 198
(1) or if,
in the case of gold material, semi-manufactured
products or investment gold as defined in Article 344(1), they
exercise the option provided for in Article 198(2) of designating
the customer as the person liable for payment of VAT, they shall
take the measures necessary to ensure that he complies with the
obligations relating to submission of a VAT return set out in this
Chapter.

Member States shall lay down detailed rules for the submission of
VAT returns in respect of the importation of goods.

Article 261

1. Member States may require the taxable person to submit a
return showing all the particulars specified in Articles 250 and
251 in respect of all transactions carried out in the preceding
year. That return shall provide all the information necessary for
any adjustments.

2. Member States shall allow, and may require, the return
referred to in paragraph 1 to be submitted by electronic means,
in accordance with conditions which they lay down.

CHAPTER 6

Recapitulative statements

Article 262

Every taxable person identified for VAT purposes shall submit a
recapitulative statement of
the acquirers identified for VAT
purposes to whom he has supplied goods in accordance with the
conditions specified in Article 138(1) and (2)(c), and of the
persons identified for VAT purposes to whom he has supplied
goods which were supplied to him by way of intra-Community
acquisitions referred to in Article 42.

Article 256

Member States shall take the measures necessary to ensure that
persons who are regarded as liable for payment of VAT in the
stead of a taxable person not established within their territory, in
accordance with Articles 194 to 197 and Article 204, comply

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.

Article 263

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Member States may, however, provide that
statements are to be submitted on a monthly basis.

recapitulative

2. Member States shall allow, and may require, the recapitu-
lative statements referred to in paragraph 1 to be submitted by
electronic means, in accordance with conditions which they lay
down.

Article 264

(b)

(c)

in the Member State in
the VAT identification number,
which dispatch or transport of the goods ended, of the
person to whom the subsequent supply was made by the
taxable person;

for each person to whom the subsequent supply was made,
the total value, exclusive of VAT, of the supplies made by
the taxable person in the Member State in which dispatch
or transport of the goods ended.

1. The recapitulative statement shall set out
information:

the following

2. The value referred to in point (c) of paragraph 1 shall be
declared for the calendar quarter during which VAT became
chargeable.

(a)

(b)

(c)

(d)

(e)

the VAT identification number of the taxable person in the
Member State in which the recapitulative statement must be
submitted and under which he has carried out the supply of
goods in accordance with the conditions specified in
Article 138(1);

the VAT identification number of the person acquiring the
goods in a Member State other than that in which the
recapitulative statement must be submitted and under
which the goods were supplied to him;

the VAT identification number of the taxable person in the
Member State in which the recapitulative statement must be
submitted and under which he has carried out a transfer to
another Member State, as referred to in Article 138(2)(c),
and the number by means of which he is identified in the
Member State in which the dispatch or transport ended;

for each person who acquired goods, the total value of the
supplies of goods carried out by the taxable person;

in respect of supplies of goods consisting in transfers to
another Member State, as referred to in Article 138(2)(c),
the total value of the supplies, determined in accordance
with Article 76;

(f)

the amounts of adjustments made pursuant to Article 90.

2. The value referred to in point (d) of paragraph 1 shall be
declared for the calendar quarter during which VAT became
chargeable.

The amounts referred to in point (f) of paragraph 1 shall be
declared for the calendar quarter during which the person
acquiring the goods was notified of the adjustment.

Article 265

1.
In the case of intra-Community acquisitions of goods, as
referred to in Article 42, the taxable person identified for VAT
purposes in the Member State which issued him with the VAT
identification number under which he made such acquisitions
clearly on the
following information out
the
shall
recapitulative statement:

set

(a)

his VAT identification number in that Member State and
under which he made the acquisition and subsequent
supply of goods;

Article 266

By way of derogation from Articles 264 and 265, Member States
information is to be given in
may provide that additional
recapitulative statements.

Article 267

Member States shall take the measures necessary to ensure that
those persons who, in accordance with Articles 194 and 204, are
regarded as liable for payment of VAT, in the stead of a taxable
person who is not established in their territory, comply with the
obligation to submit a recapitulative statement as provided for in
this Chapter.

Article 268

Member States may require that taxable persons who, in their
territory, make intra-Community acquisitions of goods, or
transactions treated as such, pursuant to Articles 21 or 22,
submit statements giving details of such acquisitions, provided,
however, that such statements are not required in respect of a
period of less than one month.

Article 269

Acting unanimously on a proposal from the Commission, the
Council may authorise any Member State to introduce the special
measures provided for in Articles 270 and 271 to simplify the
obligation, laid down in this Chapter, to submit a recapitulative
statement. Such measures may not
jeopardise the proper
monitoring of intra-Community transactions.

Article 270

By virtue of the authorisation referred to in Article 269, Member
States may permit taxable persons to submit annual recapitula-
tive statements indicating the VAT identification numbers,
in
another Member State, of the persons to whom those taxable
persons have supplied goods in accordance with the conditions
specified in Article 138(1) and (2)(c), where the taxable persons
meet the following three conditions:

(a)

the total annual value, exclusive of VAT, of their supplies of
goods and services does not exceed by more than
EUR 35 000, or the equivalent in national currency, the
amount of the annual turnover which is used as a reference
the exemption for small enterprises
for application of
provided for in Articles 282 to 292;

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(b)

the total annual value, exclusive of VAT, of supplies of
goods carried out by them in accordance with the
conditions
specified in Article 138 does not exceed
EUR 15 000 or the equivalent in national currency;

Member States may not release the taxable persons referred to in
point (b) of the first subparagraph from the invoicing obligations
laid down in Articles 220 to 236 and Articles 238, 239 and 240.

(c)

none of the supplies of goods carried out by them in
accordance with the conditions specified in Article 138 is a
supply of new means of transport.

If Member States exercise the option under point (e) of the
2.
first subparagraph 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.

Article 271

By virtue of the authorisation referred to in Article 269, Member
States which set at over three months the tax period in respect of
which taxable persons must submit the VAT return provided for
in Article 250 may permit such persons to submit recapitulative
statements in respect of the same period where those taxable
persons meet the following three conditions:

the total annual value, exclusive of VAT, of their supplies of
goods and services does not exceed EUR 200 000 or the
equivalent in national currency;

3. Member States may release taxable persons other than those
referred to in paragraph 1 from certain of
the accounting
obligations referred to in Article 242.

Article 273

Member States may impose other obligations which they deem
necessary to ensure the correct collection of VAT and to prevent
evasion, subject
treatment 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.

to the requirement of equal

the total annual value, exclusive of VAT, of supplies of
goods carried out by them in accordance with the
specified in Article 138 does not exceed
conditions
EUR 15 000 or the equivalent in national currency;

The option under the first paragraph may not be relied upon in
order to impose additional invoicing obligations over and above
those laid down in Chapter 3.

(a)

(b)

(c)

none of the supplies of goods carried out by them in
accordance with the conditions specified in Article 138 is a
supply of new means of transport.

CHAPTER 8

Obligations relating to certain importations and exportations

CHAPTER 7

Miscellaneous provisions

Article 272

S e c t i o n 1

I m p o r t a t i o n

Article 274

1. Member States may release the following taxable persons
from certain or all obligations referred to in Chapters 2 to 6:

Articles 275, 276 and 277 shall apply to the importation of
goods in free circulation which enter the Community from a
third territory forming part of the customs territory of the
Community.

(a)

taxable persons whose intra-Community acquisitions of
goods are not subject to VAT pursuant to Article 3(1);

Article 275

(b)

taxable persons carrying out none of
referred to in Articles 20, 21, 22, 33, 36, 138 and 141;

the transactions

The formalities relating to the importation of the goods referred
to in Article 274 shall be the same as those laid down by the
Community customs provisions in force for the importation of
goods into the customs territory of the Community.

(c)

taxable persons carrying out only supplies of goods or of
services which are exempt pursuant to Articles 132, 135
and 136, Articles 146 to 149 and Articles 151, 152 or 153;

Article 276

(d)

taxable persons covered by the exemption for
enterprises provided for in Articles 282 to 292;

small

(e)

taxable persons covered by the common flat-rate scheme
for farmers.

transport of

the goods referred to in
Where dispatch or
Article 274 ends at a place situated outside the Member State 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, in so
far as they have been the subject of a declaration placing them
under that procedure on their entry into the Community.

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Article 277

schemes, for charging and collecting VAT provided that they do
not lead to a reduction thereof.

Where, on their entry into the Community, the goods referred to
in Article 274 are in one of the situations which would entitle
them, if they were imported within the meaning of the first
the
paragraph of Article 30,
arrangements or situations referred to in Article 156, or by a
temporary importation arrangement with full exemption from
import duties, Member States shall take the measures necessary
to ensure that the goods may remain in the Community under
the same conditions as those laid down for the application of
those arrangements or situations.

to be covered by one of

S e c t i o n 2

E x p o r t a t i o n

Article 278

Articles 279 and 280 shall apply to the exportation of goods in
free circulation which are dispatched or transported from a
Member State to a third territory forming part of the customs
territory of the Community.

Article 279

The formalities relating to the exportation of the goods referred
to in Article 278 from the territory of the Community shall be
the same as those laid down by the Community customs
provisions in force for the exportation of goods from the
customs territory of the Community.

Article 280

In the case of goods which are temporarily exported from the
Community, in order to be reimported, Member States shall take
the measures necessary to ensure that, on reimportation into the
Community, such goods may be covered by the same provisions
as would have applied if they had been temporarily exported
from the customs territory of the Community.

TITLE XII

SPECIAL SCHEMES

CHAPTER 1

Special scheme for small enterprises

S e c t i o n 1

S e c t i o n 2

E x e m p t i o n s o r g r a d u a t e d r e l i e f

Article 282

The exemptions and graduated tax relief provided for in this
Section shall apply to the supply of goods and services by small
enterprises.

Article 283

1. The arrangements provided for in this Section shall not
apply to the following transactions:

(a)

(b)

(c)

transactions carried out on an occasional basis, as referred
to in Article 12;

supplies of new means of
in
accordance with the conditions specified in Article 138(1)
and (2)(a);

transport carried out

supplies of goods or services carried out by a taxable
person who is not established in the Member State in which
the VAT is due.

2. Member States may exclude transactions other than those
referred to in paragraph 1 from the arrangements provided for in
this Section.

Article 284

1. Member States which have exercised the option under
Article 14 of 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 (1) of introducing exemp-
tions or graduated tax relief may retain them, and the
arrangements for applying them, if they comply with the VAT
rules.

2. Member States which, at 17 May 1977, exempted taxable
persons whose annual turnover was less than the equivalent in
national currency of 5 000 European units of account at the
conversion rate on that date, may raise that ceiling up to
EUR 5 000.

Member States which applied graduated tax relief may neither
raise the ceiling for graduated tax relief nor render the conditions
for the granting of it more favourable.

S i m p l i f i e d p r o c e d u r e s f o r c h a r g i n g a n d
c o l l e c t i o n

Article 285

Article 281

Member States which might encounter difficulties in applying the
normal VAT arrangements to small enterprises, by reason of the
activities or structure of such enterprises, may, subject to such
conditions and limits as they may set, and after consulting the
VAT Committee, apply simplified procedures, such as flat-rate

Member States which have not exercised the option under
Article 14 of Directive 67/228/EEC may exempt taxable persons
whose annual turnover is no higher than EUR 5 000 or the
equivalent in national currency.

(1) OJ 71, 14.4.1967, p. 1303/67. Directive repealed by Directive 77/

388/EEC.

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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 them for its application.

Article 286

turnover was equal

Member States which, at 17 May 1977, exempted taxable persons
whose annual
than the
equivalent in national currency of 5 000 European units of
account at the conversion rate on that date, may raise that ceiling
in order to maintain the value of the exemption in real terms.

to or higher

Article 287

Member States which acceded after 1 January 1978 may exempt
taxable persons whose annual turnover is no higher than the
equivalent in national currency of the following amounts at the
conversion rate on the day of their accession:

(1) Greece: 10 000 European units of account;

(2)

Spain: ECU 10 000;

(3)

Portugal: ECU 10 000;

(4) Austria: ECU 35 000;

(5)

Finland: ECU 10 000;

(6)

Sweden: ECU 10 000;

(7) Czech Republic: EUR 35 000;

(8)

Estonia: EUR 16 000;

(9) Cyprus: EUR 15 600;

(10) Latvia: EUR 17 200;

(11) Lithuania: EUR 29 000;

(12) Hungary: EUR 35 000;

(13) Malta: EUR 37 000 if

the economic activity consists
principally in the supply of goods, EUR 24 300 if the
economic activity consists principally in the supply of
services with a low value added (high inputs), and
EUR 14 600 in other cases, namely supplies of services
with a high value added (low inputs);

(14) Poland: EUR 10 000;

(15) Slovenia: EUR 25 000;

(16) Slovakia: EUR 35 000.

Article 288

The turnover serving as a reference for the purposes of applying
the arrangements provided for in this Section shall consist of the
following amounts, exclusive of VAT:

(1)

the value of supplies of goods and services, in so far as they
are taxed;

(2)

the value of transactions which are exempt, with deduct-
ibility of the VAT paid at the preceding stage, pursuant to
Articles 110 or 111, Article 125(1), Article 127 or
Article 128(1);

(3)

the value of transactions which are exempt pursuant to
Articles 146 to 149 and Articles 151, 152 or 153;

(4)

the value of real estate transactions, financial transactions as
referred to in points (b) to (g) of Article 135(1), and
insurance services, unless those transactions are ancillary
transactions.

However, disposals of the tangible or intangible capital assets of
an enterprise shall not be taken into account for the purposes of
calculating turnover.

Article 289

Taxable persons exempt from VAT shall not be entitled to deduct
VAT in accordance with Articles 167 to 171 and Articles 173 to
177, and may not show the VAT on their invoices.

Article 290

Taxable persons who are entitled to exemption from VAT may
opt either for the normal VAT arrangements or for the simplified
procedures provided for in Article 281. In this case, they shall be
entitled to any graduated tax relief provided for under national
legislation.

Article 291

to the application of Article 281,

Subject
taxable persons
enjoying graduated relief shall be regarded as taxable persons
subject to the normal VAT arrangements.

Article 292

The arrangements provided for in this Section shall apply until a
date to be fixed by the Council in accordance with Article 93 of
the Treaty, which may not be later than that on which the
definitive arrangements referred to in Article 402 enter into
force.

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S e c t i o n 3

R e p o r t i n g a n d r e v i e w

Article 293

agricultural, forestry and fisheries undertakings of each
Member State subject to the flat-rate scheme where such tax
would be deductible in accordance with Articles 167, 168
and 169 and Articles 173 to 177 by a farmer subject to the
normal VAT arrangements;

Every four years starting from the adoption of this Directive, the
Commission shall present
to the Council, on the basis of
information obtained from the Member States, a report on the
application of this Chapter, together, where appropriate and
taking into account
long-term
convergence of national regulations, with proposals on the
following subjects:

the need to ensure

the

(1)

improvements to the special scheme for small enterprises;

(2)

the adaptation of national systems as regards exemptions
and graduated tax relief;

(3)

the adaptation of the ceilings provided for in Section 2.

Article 294

The Council shall decide, in accordance with Article 93 of the
Treaty, whether a special
small enterprises is
necessary under the definitive arrangements and, if appropriate,
lay down the common limits and conditions for the
shall
implementation of that scheme.

scheme for

CHAPTER 2

Common flat-rate scheme for farmers

Article 295

For the purposes of this Chapter, the following definitions

1.
shall apply:

(1)

(2)

(3)

(4)

(5)

‘farmer’ means any taxable person whose activity is carried
out in an agricultural, forestry or fisheries undertaking;

‘agricultural, forestry or fisheries undertaking’ means an
undertaking regarded as such by each Member State within
the framework of
listed in
Annex VII;

the production activities

‘flat-rate farmer’ means any farmer covered by the flat-rate
scheme provided for in this Chapter;

‘agricultural products’ means goods produced by an
agricultural,
fisheries undertaking in each
Member State as a result of the activities listed in Annex VII;

forestry or

‘agricultural services’ means services, and in particular those
listed in Annex VIII, supplied by a farmer using his labour
equipment normally employed in the
force or
agricultural, forestry or fisheries undertaking operated by
him and normally playing a part in agricultural production;

the

(7)

(8)

‘flat-rate compensation percentages’ means the percentages
fixed by Member States in accordance with Articles 297,
298 and 299 and applied by them in the cases specified in
Article 300 in order to enable flat-rate farmers to offset at a
fixed rate the input VAT charged;

‘flat-rate compensation’ means the amount arrived at by
applying the flat-rate compensation percentage to the
turnover of the flat-rate farmer in the cases specified in
Article 300.

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 be treated as agricultural production
activities, as listed in Annex VII.

Article 296

1. Where the application to farmers of
the normal VAT
arrangements, or the special scheme provided for in Chapter 1, is
likely to give rise to difficulties, Member States may apply to
farmers,
in accordance with this Chapter, a flat-rate scheme
designed to offset the VAT charged on purchases of goods and
services made by the flat-rate farmers.

Each Member State may exclude from the flat-rate scheme
2.
certain categories of
farmers, as well as farmers for whom
application of the normal VAT arrangements, or of the simplified
procedures provided for in Article 281, is not likely to give rise to
administrative difficulties.

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 VAT arrangements or, as the case may be, the
simplified procedures provided for in Article 281.

Article 297

Member States shall, where necessary, fix the flat-rate compensa-
tion percentages. They may fix varying percentages for forestry,
for the different sub-divisions of agriculture and for fisheries.

Member States shall notify the Commission of the flat-rate
compensation percentages fixed in accordance with the first
paragraph before applying them.

Article 298

(6)

‘input VAT charged’ means the amount of the total VAT
attaching to the goods and services purchased by all

The flat-rate compensation percentages shall be calculated on the
basis of macro-economic statistics for flat-rate farmers alone for
the preceding three years.

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The percentages may be rounded up or down to the nearest half-
point. Member States may also reduce such percentages to a nil
rate.

to taxable persons, or to non-taxable legal persons, acting
as such in another Member State within the territory of
which their intra-Community acquisitions of goods are
subject to VAT pursuant to Article 2(1)(b);

Article 299

The flat-rate compensation percentages may not have the effect
of obtaining for flat-rate farmers refunds greater than the input
VAT charged.

(b)

Article 300

The flat-rate compensation percentages shall be applied to the
prices, exclusive of VAT, of the following goods and services:

(1)

(2)

supplied by flat-rate farmers

agricultural products
to
taxable persons other than those covered, in the Member
State in which these products were supplied, by this flat-
rate scheme;

agricultural products supplied by flat-rate farmers,
in
accordance with the conditions specified in Article 138,
to non-taxable legal persons whose intra-Community
to
acquisitions of goods are subject
Article 2(1)(b), in the Member State in which dispatch or
transport of those agricultural products ends;

to VAT, pursuant

(3)

agricultural services supplied by flat-rate farmers to taxable
persons other than those covered, in the Member State in
which these services were supplied, by this flat-rate scheme.

Article 301

In the case of

1.
the supply of agricultural products or
agricultural services specified in Article 300, Member States shall
provide that the flat-rate compensation is to be paid either by the
customer or by the public authorities.

2.
In respect of any supply of agricultural products or
agricultural services other than those specified in Article 300,
the flat-rate compensation shall be deemed to be paid by the
customer.

carried out

supply of agricultural products,

the
in
accordance with the conditions specified in Articles 146,
147, 148 and 156, Article 157(1)(b) and Articles 158, 160
and 161, to a taxable customer established outside the
Community,
in so far as the products are used by that
customer for the purposes of the transactions referred to in
Article 169(a) and (b) or for the purposes of supplies of
services which are deemed to take place within the territory
of the Member State in which the customer is established
and in respect of which VAT is payable solely by the
customer pursuant to Article 196;

(c)

the supply of agricultural services to a taxable customer
established within the Community but in another Member
State or to a taxable customer established outside the
Community,
in so far as the services are used by the
customer for the purposes of the transactions referred to in
Article 169(a) and (b) or for the purposes of supplies of
services which are deemed to take place within the territory
of the Member State in which the customer is established
and in respect of which VAT is payable solely by the
customer pursuant to Article 196.

3. Member States shall determine the method by which the
refunds provided for in paragraph 2 are to be made. In particular,
they may apply the provisions of Directives 79/1072/EEC and
86/560/EEC.

Article 304

Member States shall
payments of flat-rate compensation to flat-rate farmers.

take all measures necessary to verify

Article 302

Article 305

If a flat-rate farmer is entitled to flat-rate compensation, he shall
not be entitled to deduction of VAT in respect of activities
covered by this flat-rate scheme.

Article 303

1. Where the taxable customer pays flat-rate compensation
pursuant to Article 301(1), he shall be entitled, in accordance
with the conditions laid down in Articles 167, 168 and 169 and
Articles 173 to 177 and the procedures laid down by the Member
States, to deduct the compensation amount from the VAT for
which he is liable in the Member State in which his taxed
transactions are carried out.

2. Member States shall refund to the customer the amount of
the flat-rate compensation he has paid in respect of any of the
following transactions:

(a)

supply of agricultural products,

in
the
accordance with the conditions specified in Article 138,

carried out

Whenever Member States apply this flat-rate scheme, they shall
take all measures necessary to ensure that
the supply of
agricultural products between Member States, carried out in
accordance with the conditions specified in Article 33, is always
taxed in the same way, whether the supply is effected by a flat-
rate farmer or by another taxable person.

CHAPTER 3

Special scheme for travel agents

Article 306

shall apply a special VAT scheme,

1. Member States
in
accordance with this Chapter, to transactions carried out by
travel agents who deal with customers in their own name and use
supplies of goods or services provided by other taxable persons,
in the provision of travel facilities.

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This special scheme shall not apply to travel agents where they
act solely as intermediaries and to whom point (c) of the first
paragraph of Article 79 applies for the purposes of calculating
the taxable amount.

CHAPTER 4

Special arrangements for second-hand goods, works of art,
collectors' items and antiques

For the purposes of this Chapter, tour operators shall be

2.
regarded as travel agents.

Article 307

Transactions made, in accordance with the conditions laid down
in Article 306, by the travel agent in respect of a journey shall be
regarded as a single service supplied by the travel agent to the
traveller.

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 carried out the
supply of services.

S e c t i o n 1

D e f i n i t i o n s

Article 311

1.
For the purposes of this Chapter, and without prejudice to
other Community provisions, the following definitions shall
apply:

(1)

‘second-hand goods’ means movable tangible 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;

(2)

‘works of art’ means the objects listed in Annex IX, Part A;

Article 308

(3)

‘collectors'
Part B;

items’ means the objects listed in Annex IX,

The taxable amount and the price exclusive of VAT, within the
meaning of point (8) of Article 226, in respect of 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,
exclusive of VAT, to be paid by the traveller and the actual cost to
the travel agent of supplies of goods or services provided by
other taxable persons, where those transactions are for the direct
benefit of the traveller.

Article 309

If transactions entrusted by the travel agent to other taxable
persons are performed by such persons outside the Community,
the supply of services carried out by the travel agent shall be
treated as an intermediary activity exempted pursuant
to
Article 153.

If the transactions are performed 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 310

VAT charged to the travel agent by other taxable persons in
respect of transactions which are referred to in Article 307 and
which are for the direct benefit of the traveller shall not be
deductible or refundable in any Member State.

(4)

‘antiques’ means the objects listed in Annex IX, Part C;

(5)

(6)

(7)

‘taxable dealer’ means any taxable person who,
in the
course of his economic activity and with a view to resale,
purchases, or applies for the purposes of his business, or
imports, second-hand goods, 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;

‘organiser of a sale by public auction’ 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;

‘principal of an organiser of a sale by public auction’ means
any person who transmits goods to an organiser of a sale by
public auction pursuant
to a contract under which
commission is payable on a sale.

2. Member States need not regard as works of art the objects
listed in points (5), (6) or (7) of Annex IX, Part A.

3. The contract under which commission is payable on a sale,
referred to in point (7) of paragraph 1, must provide that the
organiser of the sale is to put up the goods for public auction 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.

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S e c t i o n 2

Article 315

S p e c i a l a r r a n g e m e n t s f o r t a x a b l e d e a l e r s

S u b s e c t i o n 1

M a r g i n s c h e m e

Article 312

The taxable amount in respect of the supply of goods as referred
to in Article 314 shall be the profit margin made by the taxable
dealer, less the amount of VAT relating to the profit margin.

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.

For the purposes of this Subsection, the following definitions
shall apply:

Article 316

(1)

‘selling price’ means everything which constitutes the
consideration obtained or to be obtained by the taxable
dealer from the customer or from a third party, including
subsidies directly linked to the transaction, taxes, duties,
such as
levies and charges and incidental expenses
commission, packaging,
transport and insurance costs
charged by the taxable dealer to the customer, but excluding
the amounts referred to in Article 79;

(2)

‘purchase price’ means everything which constitutes the
consideration, for the purposes of point (1), obtained or to
be obtained from the taxable dealer by his supplier.

Article 313

In respect of the supply of second-hand goods, works of art,
1.
items or antiques carried out by taxable dealers,
collectors'
Member States shall apply a special scheme for taxing the profit
margin made by the taxable dealer,
in accordance with the
provisions of this Subsection.

2.
Pending introduction of the definitive arrangements referred
to in Article 402, the scheme referred to in paragraph 1 of this
Article shall not apply to the supply of new means of transport,
carried out
in accordance with the conditions specified in
Article 138(1) and (2)(a).

1. Member States shall grant taxable dealers the right to opt for
application of the margin scheme to the following transactions:

(a)

the supply of works of art, collectors' items or antiques,
which the taxable dealer has imported himself;

(b)

the supply of works of art supplied to the taxable dealer by
their creators or their successors in title;

(c)

the supply of works of art supplied to the taxable dealer by
a taxable person other than a taxable dealer where the
reduced rate has been applied to that supply pursuant to
Article 103.

2. Member States shall lay down the detailed rules for exercise
of the option provided for in paragraph 1, which shall in any
event cover a period of at least two calendar years.

Article 317

If a taxable dealer exercises the option under Article 316, the
taxable amount
shall be determined in accordance with
Article 315.

Article 314

The margin scheme shall apply to the supply by a taxable dealer
of second-hand goods, works of art, collectors' items or antiques
where those goods have been supplied to him within the
Community by one of the following persons:

In respect of the supply of works of art, collectors' items or
antiques which the taxable dealer has imported himself, 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 Articles 85 to 89, plus the VAT
due or paid on importation.

(a)

a non-taxable person;

Article 318

(b)

(c)

(d)

another taxable person, in so far as the supply of goods by
that other taxable person is exempt pursuant to Article 136;

another taxable person, in so far as the supply of goods by
that other taxable person is covered by the exemption for
small enterprises provided for in Articles 282 to 292 and
involves capital goods;

1.
In order to simplify the procedure for collecting the tax and
after consulting the VAT Committee, Member States may provide
that, for certain transactions or for certain categories of taxable
dealers, the taxable amount in respect of supplies of goods
subject to the margin scheme is to be determined for each tax
period during which the taxable dealer must submit the VAT
return referred to in Article 250.

another taxable dealer, in so far as VAT has been applied to
in
the supply of goods by that other
accordance with this margin scheme.

taxable dealer

In the event that such provision is made in accordance with the
first subparagraph, the taxable amount in respect of supplies of
goods to which the same rate of VAT is applied shall be the total
profit margin made by the taxable dealer less the amount of VAT

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relating to that margin.

2. The total profit margin shall be equal to the difference
between the following two amounts:

(a)

(b)

the total value of supplies of goods subject to the margin
scheme and carried out by the taxable dealer during the tax
period covered by the return, that is to say, the total of the
selling prices;

the total value of purchases of goods, as referred to in
Article 314, effected by the taxable dealer during the tax
period covered by the return, that is to say, the total of the
purchase prices.

3. Member States shall take the measures necessary to ensure
that the taxable dealers referred to in paragraph 1 do not enjoy
unjustified advantage or sustain unjustified harm.

Article 319

The taxable dealer may apply the normal VAT arrangements to
any supply covered by the margin scheme.

Article 320

1. Where the taxable dealer applies the normal VAT arrange-
ments 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 the VAT for which he is liable the VAT due or paid
on the import.

Where the taxable dealer applies the normal VAT arrangements
to the supply of a work of art supplied to him by its creator, or
the creator's successors in title, or by a taxable person other than
a taxable dealer, he shall be entitled to deduct from the VAT for
which he is liable the VAT due or paid in respect of the work of
art supplied to him.

2. A right of deduction shall arise at the time when the VAT
due on the supply in respect of which the taxable dealer opts for
application of the normal VAT arrangements becomes charge-
able.

Article 321

If carried out in accordance with the conditions specified in
Articles 146, 147, 148 or 151, the supply of second-hand goods,
works of art, collectors' items or antiques subject to the margin
scheme shall be exempt.

(b)

(c)

the VAT due or paid in respect of works of art which have
been, or are to be, supplied to him by their creator or by the
creator's successors in title;

the 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 323

Taxable persons may not deduct from the VAT for which they are
liable the 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
margin scheme.

Article 324

Where the taxable dealer applies both the normal VAT
arrangements and the margin scheme, he must show separately
in his accounts the transactions falling under each of those
arrangements, in accordance with the rules laid down by the
Member States.

Article 325

The taxable dealer may not enter separately on the invoices
which he issues the VAT relating to supplies of goods to which he
applies the margin scheme.

S u b s e c t i o n 2

T r a n s i t i o n a l a r r a n g e m e n t s f o r s e c o n d - h a n d m e a n s
o f t r a n s p o r t

Article 326

Member States which, at 31 December 1992, were applying
special tax arrangements other than the margin scheme to the
supply by taxable dealers of second-hand means of transport
the definitive arrangements
may, pending introduction of
referred to in Article 402, continue to apply those arrangements
in so far as they comply with, or are adjusted to comply with, the
conditions laid down in this Subsection.

Article 322

Denmark is authorised to introduce tax arrangements as referred
to in the first paragraph.

In so far as goods are used for the purpose of supplies carried out
by him and subject to the margin scheme, the taxable dealer may
not deduct the following from the VAT for which he is liable:

Article 327

(a)

the VAT due or paid in respect of works of art, collectors'
items or antiques which he has imported himself;

1. These transitional arrangements shall apply to supplies of
second-hand means of transport carried out by taxable dealers,
and subject to the margin scheme.

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2. These transitional arrangements shall not apply to the
supply of new means of transport carried out in accordance with
the conditions specified in Article 138(1) and (2)(a).

For the purposes of paragraph 1, the land vehicles, vessels
3.
and aircraft referred to in point (a) of Article 2(2) shall be
regarded as ‘second-hand means of transport’ where they are
second-hand goods which do not meet the conditions necessary
to be regarded as new means of transport.

Article 328

The VAT due in respect of each supply referred to in Article 327
shall be equal to the amount of VAT that would have been due if
that supply had been subject to the normal VAT arrangements,
less the amount of VAT regarded as being incorporated by the
taxable dealer in the purchase price of the means of transport.

Article 329

The VAT regarded as being incorporated by the taxable dealer in
the purchase price of the means of transport shall be calculated
in accordance with the following method:

(a)

(b)

(c)

the purchase price to be taken into account shall be the
purchase price within the meaning of point
(2) of
Article 312;

that purchase price paid by the taxable dealer shall be
deemed to include the VAT that would have been due if the
taxable
the normal
had
VAT arrangements to the supply;

supplier

dealer's

applied

the rate to be taken into account shall be the rate applicable,
pursuant to Article 93, in the Member State in the territory
of which the place of the supply to the taxable dealer, as
determined in accordance with Articles 31 and 32,
is
deemed to be situated.

Article 330

The VAT due in respect of each supply of means of transport as
referred to in Article 327(1), determined in accordance with
Article 328, may not be less than the amount of VAT that would
be due if that supply were subject to the margin scheme.

Member States may provide that, if the supply is subject to the
margin scheme, the margin may not be less than 10 % of the
selling price within the meaning of point (1) of Article 312.

Article 331

Taxable persons may not deduct from the VAT for which they are
liable 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 VAT in
accordance with these transitional arrangements.

Article 332

The taxable dealer may not enter separately on the invoices he
issues the VAT relating to supplies to which he applies these
transitional arrangements.

S e c t i o n 3

S p e c i a l a r r a n g e m e n t s f o r s a l e s b y p u b l i c
a u c t i o n

Article 333

1. Member States may, in accordance with the provisions of
this Section, apply special arrangements for taxation of the profit
margin made by an organiser of a sale by public auction in
the supply of second-hand goods, works of art,
respect of
collectors' items or antiques by that organiser, acting in his own
name and on behalf of the persons referred to in Article 334,
pursuant to a contract under which commission is payable on
the sale of those goods by public auction.

2. The arrangements referred to in paragraph 1 shall not apply
to the supply of new means of
in
accordance with the conditions specified in Article 138(1)
and (2)(a).

transport, carried out

Article 334

These special arrangements shall apply to supplies carried out by
an organiser of a sale by public auction, acting in his own name,
on behalf of one of the following persons:

(a)

a non-taxable person;

(b)

(c)

(d)

another taxable person, in so far as the supply of goods,
carried out by that taxable person in accordance with a
contract under which commission is payable on a sale, is
exempt pursuant to Article 136;

another taxable person, in so far as the supply of goods,
carried out by that taxable person in accordance with a
contract under which commission is payable on a sale, is
covered by the exemption for small enterprises provided for
in Articles 282 to 292 and involves capital goods;

a taxable dealer, in so far as the supply of goods, carried out
by that taxable dealer in accordance with a contract under
which commission is payable on a sale, is subject to VAT in
accordance with the margin scheme.

Article 335

The supply of goods to a taxable person who is an organiser of
sales by public auction shall be regarded as taking place when the
sale of those goods by public auction takes place.

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Article 336

The taxable amount in respect of each supply of goods referred
to in this Section shall be the total amount
invoiced in
accordance with Article 339 to the purchaser by the organiser
of the sale by public auction, less the following:

(a)

the net amount paid or to be paid by the organiser of the
sale by public auction to his principal, as determined in
accordance with Article 337;

(b)

the amount of the VAT payable by the organiser of the sale
by public auction in respect of his supply.

Article 337

The net amount paid or to be paid by the 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 338

Organisers of sales by public auction who supply goods in
accordance with the conditions laid down in Articles 333 and
334 must indicate the following in their accounts, in suspense
accounts:

the amounts obtained or to be obtained from the purchaser
of the goods;

(a)

(b)

The statement issued by the organiser of the sale by public
auction must specify separately the amount of the transaction,
that is to say, the auction price of the goods less the amount of
the commission obtained or to be obtained from the principal.

2. The statement 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 organiser of the sale by public
auction in accordance with Article 220.

Article 341

Member States which apply the arrangements provided for in
this Section shall also apply these arrangements to supplies of
second-hand means of transport, as defined in Article 327(3),
carried out by an 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 those supplies by that taxable
dealer would be subject
to VAT in accordance with the
transitional arrangements for second-hand means of transport.

S e c t i o n 4

M e a s u r e s t o p r e v e n t d i s t o r t i o n o f
c o m p e t i t i o n a n d t a x e v a s i o n

Article 342

Member States may take measures concerning the right of
deduction in order to ensure that the taxable dealers covered by
special arrangements as provided for in Section 2 do not enjoy
unjustified advantage or sustain unjustified harm.

the amounts reimbursed or to be reimbursed to the vendor
of the goods.

Article 343

The amounts referred to in the first paragraph must be duly
substantiated.

Article 339

The organiser of the sale by public auction must issue to the
purchaser an invoice itemising the following:

(a)

the auction price of the goods;

(b)

taxes, duties, levies and charges;

(c)

incidental expenses, such as commission, packing, trans-
port and insurance costs, charged by the organiser to the
purchaser of the goods.

The invoice issued by the organiser of the sale by public auction
must not indicate any VAT separately.

Acting unanimously on a proposal from the Commission, the
Council may authorise any Member State to introduce special
measures to combat tax evasion, pursuant to which the VAT due
under the margin scheme may not be less than the amount of
VAT which would be due if the profit margin were equal to a
certain percentage of the selling price.

The percentage of the selling price shall be fixed in the light of
the normal profit margins made by economic operators in the
sector concerned.

CHAPTER 5

SPECIAL SCHEME FOR INVESTMENT GOLD

S e c t i o n 1

G e n e r a l p r o v i s i o n s

Article 344

Article 340

For the purposes of this Directive, and without prejudice to

1.
other Community provisions, ‘investment gold’ shall mean:

1. The organiser of the sale by public auction to whom the
goods have been transmitted pursuant to a contract under which
commission is payable on a public auction sale must issue a
statement to his principal.

(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;

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(2)

to or greater

a purity equal

than
gold coins of
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 %.

bars or wafers, as referred to in point (1) of Article 344(1), to
another taxable person, which would otherwise be exempt
pursuant to Article 346.

2. Member States may restrict the scope of the option provided
for in paragraph 1.

2. Member States may exclude from this special scheme small
bars or wafers of a weight of 1 g or less.

Article 350

3.
For the purposes of this Directive, the coins referred to in
point (2) of paragraph 1 shall not be regarded as sold for
numismatic interest.

Where the supplier has exercised the right under Articles 348
and 349 to opt for taxation, Member States shall allow the agent
to opt for taxation of the services referred to in Article 347.

Article 345

Article 351

shall

each Member State

inform the
Starting in 1999,
the coins meeting the
Commission by 1 July each year of
criteria laid down in point (2) of Article 344(1) which are traded
in that Member State. The Commission shall, before 1 December
each year, publish a comprehensive list of those coins in the ‘C’
series of the Official Journal of the European Union. Coins included
in the published list shall be deemed to fulfil those criteria
throughout the year for which the list is published.

S e c t i o n 2

E x e m p t i o n f r o m VA T

Article 346

Member States shall exempt from 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 347

Member States shall exempt the services of agents who act in the
name and on behalf of another person, when they take part in
the supply of investment gold for their principal.

S e c t i o n 3

Ta x a t i o n o p t i o n

Article 348

shall allow taxable persons who produce
Member States
investment gold or transform gold into investment gold the
right to opt for the taxation of supplies of investment gold to
another
taxable person which would otherwise be exempt
pursuant to Article 346.

Article 349

1. Member States may allow taxable persons who, in the course
of their economic activity, normally supply gold for industrial
purposes, the right to opt for the taxation of supplies of gold

Member States shall lay down detailed rules for the exercise of
the options provided for in this Section, and shall inform the
Commission accordingly.

S e c t i o n 4

T r a n s a c t i o n s o n a r e g u l a t e d g o l d b u l l i o n
m a r k e t

Article 352

Each Member State may, after consulting the VAT Committee,
apply VAT to specific transactions relating to investment gold
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 138 or to exports of investment gold.

Article 353

Member States which, pursuant to Article 352, 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 and relieve taxable persons
of the accounting requirements in respect of VAT.

S e c t i o n 5

S p e c i a l r i g h t s a n d o b l i g a t i o n s f o r t r a d e r s i n
i n v e s t m e n t g o l d

Article 354

Where his subsequent supply of
investment gold is exempt
pursuant to this Chapter, the taxable person shall be entitled to
deduct the following:

(a)

(b)

the VAT due or paid in respect of investment gold supplied
to him by a person who has exercised the right of option
under Articles 348 and 349 or supplied to him in
accordance with Section 4;

the VAT due or paid in respect of a supply to him, or in
respect of an intra-Community acquisition or importation
carried out by him, of gold other than investment gold

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which is subsequently transformed by him or on his behalf
into investment gold;

who is not otherwise required to be identified pursuant to
Article 214;

(c)

the VAT due or paid in respect of services supplied to him
consisting in a change of form, weight or purity of gold
including investment gold.

(2)

‘electronic services’ and ‘electronically supplied services’
mean the services referred to in point (k) of Article 56(1);

Article 355

Taxable persons who produce investment gold or transform gold
into investment gold shall be entitled to deduct the VAT due or
paid by them in respect of
intra-Community
acquisition or importation of goods or services linked to the
production or transformation of that gold, as if the subsequent
supply of the gold exempted pursuant to Article 346 were taxed.

the supply,

Article 356

1. Member States shall ensure that traders in investment gold
keep, as a minimum, accounts of all substantial transactions in
investment gold and keep the documents which enable the
customers in such transactions to be identified.

(3)

(4)

(5)

‘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 Chapter;

‘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;

‘VAT return’ means the statement containing the informa-
tion necessary to establish the amount of VAT due in each
Member State.

S e c t i o n 2

Traders shall keep the information referred to in the first
subparagraph for a period of at least five years.

S p e c i a l s c h e m e f o r e l e c t r o n i c a l l y s u p p l i e d
s e r v i c e s

2. Member States may accept equivalent obligations under
measures adopted pursuant to other Community legislation, such
as Directive 2005/60/EC of the European Parliament and of the
Council of 26 October 2005 on the prevention of the use of the
financial system for the purpose of money laundering and
terrorist financing (1), to comply with the requirements under
paragraph 1.

3. Member States may lay down obligations which are more
stringent, in particular as regards the keeping of special records
or special accounting requirements.

CHAPTER 6

Special scheme for non-established taxable persons supplying
electronic services to non-taxable persons

S e c t i o n 1

G e n e r a l p r o v i s i o n s

Article 357

Article 359

Member States shall permit 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 this special scheme.
This scheme applies to all electronic services supplied in the
Community.

Article 360

The non-established taxable person shall state to the Member
State of identification when he commences or ceases his activity
as a taxable person, or changes that activity in such a way that he
no longer meets the conditions necessary for use of this special
scheme. He shall communicate that information electronically.

Article 361

1. The information which the non-established taxable person
must provide to the Member State of identification when he
commences a taxable activity shall contain the following details:

This Chapter shall apply until 31 December 2006.

Article 358

(a)

name;

(b)

postal address;

For the purposes of this Chapter, and without prejudice to other
provisions, the following definitions shall apply:

(c)

electronic addresses, including websites;

(1)

‘non-established taxable person’ means a taxable person
who has not established his business in the territory of the
Community and who has no fixed establishment there and

(d)

national tax number, if any;

(1) OJ L 309, 25.11.2005, p. 15.

(e)

a statement that the person is not identified for VAT
purposes within the Community.

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2. The non-established taxable person shall notify the Member
State of
identification of any changes in the information
provided.

there is no publication on that day, on the next day of
publication.

Article 362

The Member State of identification shall allocate to the non-
established taxable person an individual VAT identification
number and shall notify him of that number by electronic
that
means. On the basis of
identification, Member States of consumption may have recourse
to their own identification systems.

the information used for

Article 367

The non-established taxable person shall pay the VAT when
submitting the VAT return.

Payment shall be made to a bank account denominated in euro,
designated by the Member State of identification. Member States
which have not adopted the euro may require payment to be
made to a bank account denominated in their own currency.

Article 363

Article 368

The Member State of
strike the non-
established taxable person from the identification register in
the following cases:

identification shall

if he notifies that Member State that he no longer supplies
electronic services;

The non-established taxable person making use of this special
scheme may not deduct VAT pursuant to Article 168 of this
Directive. Notwithstanding Article 1(1) of Directive 86/560/EEC,
the taxable person in question shall be refunded in accordance
with the said Directive. Articles 2(2) and (3) and Article 4(2) of
Directive 86/560/EEC shall not apply to refunds relating to
electronic services covered by this special scheme.

if it may otherwise be assumed that his taxable activities
have ceased;

Article 369

if he no longer meets the conditions necessary for use of
this special scheme;

if he persistently fails to comply with the rules relating to
this special scheme.

Article 364

The non-established taxable person shall submit by electronic
means to the Member State of identification a 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 tax period covered by the return.

Article 365

The VAT return shall show the identification number and, for
each Member State of consumption in which VAT is due, the
total value, exclusive of VAT, of supplies of electronic services
carried out during the tax period and the total amount of the
corresponding VAT. The applicable rates of VAT and the total
VAT due must also be indicated on the return.

1. The non-established taxable person shall keep records of the
transactions covered by this special scheme. Those records must
be sufficiently detailed to enable the tax authorities of
the
Member State of consumption to verify that the VAT return is
correct.

2. The records 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.

Those records must be kept for a period of ten years from the
end of the year during which the transaction was carried out.

TITLE XIII

DEROGATIONS

CHAPTER 1

Derogations applying until the adoption of definitive
arrangements

S e c t i o n 1

(a)

(b)

(c)

(d)

Article 366

D e r o g a t i o n s f o r S t a t e s w h i c h w e r e m e m b e r s
o f t h e C o m m u n i t y o n 1 J a n u a r y 1 9 7 8

1. The VAT return shall be made out in euro.

Article 370

Member States which have not adopted the euro may require the
VAT return to be made out in their national currency. If the
supplies have been made in other currencies, the non-established
taxable person shall, for the purposes of completing the VAT
return, use the exchange rate applying on the last day of the tax
period.

2. The conversion shall be made by applying the exchange
rates published by the European Central Bank for that day, or, if

Member States which, at 1 January 1978, taxed the transactions
listed in Annex X, Part A, may continue to tax those transactions.

Article 371

Member States which, at 1 January 1978, exempted the
transactions listed in Annex X, Part B, may continue to exempt
those transactions, in accordance with the conditions applying in
the Member State concerned on that date.

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Article 372

Member States which, at 1 January 1978, applied provisions
derogating from the principle of immediate deduction laid down
in the first paragraph of Article 179 may continue to apply those
provisions.

Article 373

Member States which, at 1 January 1978, applied provisions
derogating from Article 28 or from point
the first
paragraph of Article 79 may continue to apply those provisions.

(c) of

Article 374

By way of derogation from Articles 169 and 309, Member States
which, at 1 January 1978, exempted, without deductibility of the
VAT paid at the preceding stage, the services of travel agents, as
referred to in Article 309, may continue to exempt
those
services. That derogation shall apply also in respect of travel
agents acting in the name and on behalf of the traveller.

S e c t i o n 2

D e r o g a t i o n s f o r S t a t e s w h i c h a c c e d e d t o t h e
C o m m u n i t y a f t e r 1 J a n u a r y 1 9 7 8

Article 375

the transactions listed in
Greece may continue to exempt
in
(9),
points (2),
accordance with the conditions applying in that Member State
on 1 January 1987.

(11) and (12) of Annex X, Part B,

(8),

Article 376

Spain may continue to exempt the supply of services performed
by authors,
listed in point (2) of Annex X, Part B, and the
transactions listed in points (11) and (12) of Annex X, Part B, in
accordance with the conditions applying in that Member State
on 1 January 1993.

(b) with deductibility of the VAT paid at the preceding stage, all
parts of
transport operations,
carried out by air, sea or inland waterway, other than
passenger transport operations on Lake Constance.

international passenger

Article 379

1.
Finland may continue to tax the transactions listed in
point (2) of Annex X, 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.

2.
Finland may, in accordance with the conditions applying in
that Member State on the date of its accession, continue to
exempt the supply of services by authors, artists and performers,
listed in point (2) of Annex X, Part B, and the transactions listed
in points (5), (9) and (10) of Annex X, 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.

Article 380

Sweden may, in accordance with the conditions applying in that
Member State on the date of its accession, continue to exempt
the supply of services by authors, artists and performers, listed in
point (2) of Annex X, Part B, and the transactions listed in
points (1), (9) and (10) of Annex X, 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.

Article 381

The Czech Republic may,
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 (10) of Annex X, Part B, for as long as the
same exemption is applied in any of the Member States which
were members of the Community on 30 April 2004.

Article 382

Article 377

Portugal may continue to exempt the transactions listed in
points (2), (4), (7), (9), (10) and (13) of Annex X, Part B, in
accordance with the conditions applying in that Member State
on 1 January 1989.

Estonia may, in accordance with the conditions applying in that
Member State on the date of its accession, continue to exempt
transport of passengers, as referred to in
the international
point (10) of Annex X, Part B, for as long as the same exemption
is applied in any of the Member States which were members of
the Community on 30 April 2004.

Article 378

Article 383

1. Austria may continue to tax the transactions listed in
point (2) of Annex X, Part A.

Cyprus may, in accordance with the conditions applying in that
Member State on the date of its accession, continue to exempt
the following transactions:

2.
For as long as the same exemptions are applied in any of the
Member States which were members of the Community on
in accordance with the
31 December 1994, Austria may,
conditions applying in that Member State on the date of its
accession, continue to exempt the following transactions:

(a)

(b)

(a)

the transactions listed in points (5) and (9) of Annex X,
Part B;

the supply of building land referred to in point (9) of
Annex X, Part B, until 31 December 2007;

the international transport of passengers, as referred to in
point (10) of Annex X, Part B, for as long as the same
exemption is applied in any of the Member States which
were members of the Community on 30 April 2004.

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Article 384

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

transport of passengers, as referred to in
the international
point (10) of Annex X, Part B, for as long as the same exemption
is applied in any of the Member States which were members of
the Community on 30 April 2004.

Article 390

(a)

(b)

the supply of services by authors, artists and performers, as
referred to in point (2) of Annex X, Part B;

the international transport of passengers, as referred to in
point (10) of Annex X, Part B.

Slovakia may, in accordance with the conditions applying in that
Member State on the date of its accession, continue to exempt
transport of passengers, as referred to in
the international
point (10) of Annex X, Part B, for as long as the same exemption
is applied in any of the Member States which were members of
the Community on 30 April 2004.

Article 385

S e c t i o n 3

Lithuania may, 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 (10) of Annex X, Part B, for as long as the same exemption
is applied in any of the Member States which were members of
the Community on 30 April 2004.

Article 386

Hungary may, 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 (10) of Annex X, Part B, for as long as the same exemption
is applied in any of the Member States which were members of
the Community on 30 April 2004.

Article 387

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

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

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

(c) with deductibility of the VAT paid at the preceding stage,
inland passenger transport, international passenger trans-
port and domestic inter-island sea passenger transport, as
referred to in point (10) of Annex X, Part B.

Article 388

Poland may, 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 (10) of Annex X, Part B, for as long as the same exemption
is applied in any of the Member States which were members of
the Community on 30 April 2004.

Article 389

Slovenia may, in accordance with the conditions applying in that
Member State on the date of its accession, continue to exempt

P r o v i s i o n s c o m m o n t o S e c t i o n s 1 a n d 2

Article 391

Member States which exempt the transactions referred to in
Articles 371, 375, 376 or 377, Article 378(2), Article 379(2) or
Articles 380 to 390 may grant taxable persons the right to opt
for taxation of those transactions.

Article 392

Member States may provide that, in respect of the supply of
buildings and building land purchased for the purpose of resale
by a taxable person for whom the VAT on the purchase was not
deductible, the taxable amount shall be the difference between
the selling price and the purchase price.

Article 393

1. With a view to facilitating the transition to the definitive
arrangements referred to in Article 402, the Council shall, on the
basis of a report from the Commission, review the situation with
regard to the derogations provided for in Sections 1 and 2 and
shall, acting in accordance with Article 93 of the Treaty decide
whether any or all of those derogations is to be abolished.

2. By way of definitive arrangements, passenger transport shall
be taxed in the Member State of departure for that part of the
journey taking place within the Community, in accordance with
the detailed rules to be laid down by the Council, acting in
accordance with Article 93 of the Treaty.

CHAPTER 2

Derogations subject to authorisation

S e c t i o n 1

S i m p l i f i c a t i o n m e a s u r e s a n d m e a s u r e s t o
p r e v e n t t a x e v a s i o n o r a v o i d a n c e

Article 394

Member States which, at 1 January 1977, applied special
measures to simplify the procedure for collecting VAT or to
prevent certain forms of tax evasion or avoidance may retain
they have notified the Commission
them provided that
accordingly before 1 January 1978 and that such simplification

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measures comply with the criterion laid down in the second
subparagraph of Article 395(1).

transmit
Member States.

the request,

in its original

language,

to the other

Article 395

1. 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 collecting VAT or
to prevent certain forms of tax evasion or avoidance.

Measures intended to simplify the procedure for collecting VAT
may not, except to a negligible extent, affect the overall amount
of the tax revenue of the Member State collected at the stage of
final consumption.

2. 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
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.

the necessary information.

If

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
to the other
in its original
Member States.

the request,

language,

3. Within three months of giving the notification referred to in
the second subparagraph of paragraph 2, 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.

4. The procedure laid down in paragraphs 2 and 3 shall, in any
event, be completed within eight months of receipt of
the
application by the Commission.

TITLE XIV

MISCELLANEOUS

CHAPTER 1

Implementing measures

Article 397

from the
The Council, acting unanimously on a proposal
Commission, shall adopt the measures necessary to implement
this Directive.

CHAPTER 2

VAT Committee

Article 398

3. Within three months of giving the notification referred to in
the second subparagraph of paragraph 2, 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.

1. An advisory committee on value added tax, called ‘the VAT
Committee’, is set up.

2. The VAT Committee shall consist of representatives of the
Member States and of the Commission.

4. The procedure laid down in paragraphs 2 and 3 shall, in any
event, be completed within eight months of receipt of
the
application by the Commission.

The chairman of the Committee shall be a representative of the
Commission.

S e c t i o n 2

Secretarial services for the Committee shall be provided by the
Commission.

I n t e r n a t i o n a l a g r e e m e n t s

3. The VAT Committee shall adopt its own rules of procedure.

Article 396

1. The Council, acting unanimously on a proposal from the
Commission, may authorise any Member State to conclude with
a third country or an international body an agreement which
may contain derogations from this Directive.

2. A Member State wishing to conclude an agreement as
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.

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

4.
In addition to the points forming the subject of consultation
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 Community provisions on VAT.

CHAPTER 3

Conversion rates

Article 399

the
Without prejudice to any other particular provisions,
equivalents in national currency of the amounts in euro specified
in this Directive shall be determined on the basis of the euro
conversion rate applicable on 1 January 1999. Member States
having acceded to the European Union after that date, which
have not adopted the euro as single currency, shall use the euro
conversion rate applicable on the date of their accession.

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Article 400

CHAPTER 2

When converting the amounts referred to in Article 399 into
national currencies, Member States may adjust the amounts
resulting from that conversion either upwards or downwards by
up to 10 %.

CHAPTER 4

Other taxes, duties and charges

Article 401

Without prejudice to other provisions 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 or, more generally, any
taxes, duties or charges which cannot be characterised as
turnover taxes, provided that the collecting of those taxes, duties
or charges does not give rise, in trade between Member States, to
formalities connected with the crossing of frontiers.

TITLE XV

FINAL PROVISIONS

CHAPTER 1

Transitional arrangements for the taxation of trade between
Member States

Article 402

1. The arrangements provided for in this Directive for the
taxation of trade between Member States are transitional and
shall be replaced by definitive arrangements based in principle on
the taxation in the Member State of origin of the supply of goods
or services.

2. Having concluded, upon examination of the report referred
to in Article 404, that the conditions for transition to the
definitive arrangements are met, the Council shall, acting in
accordance with Article 93 of the Treaty, adopt the provisions
necessary for the entry into force and for the operation of the
definitive arrangements.

Article 403

Transitional measures applicable in the context of accession to
the European Union

Article 405

For the purposes of this Chapter, the following definitions shall
apply:

(1)

(2)

(3)

‘Community’ means the territory of the Community as
defined in point (1) of Article 5 before the accession of new
Member States;

‘new Member States’ means the territory of the Member
States which acceded to the European Union after 1 January
1995, as defined for each of
those Member States in
point (2) of Article 5;

‘enlarged Community’ means the territory of the Commu-
nity as defined in point (1) of Article 5 after the accession
of new Member States.

Article 406

The provisions in force at the time the goods were placed under
temporary importation arrangements with total exemption from
import duty or under one of the arrangements or situations
referred to in Article 156, or under similar arrangements or
situations in one of the new Member States, shall continue to
apply until the goods cease to be covered by these arrangements
or situations after the date of accession, where the following
conditions are met:

(a)

(b)

the goods entered the Community or one of the new
Member States before the date of accession;

the goods were placed, on entry into the Community or
one of the new Member States, under these arrangements
or situations;

(c)

the goods have not ceased to be covered by these
arrangements or situations before the date of accession.

Article 407

The provisions in force at the time the goods were placed under
customs transit arrangements shall continue to apply until the
goods cease to be covered by these arrangements after the date of
accession, where the following conditions are met:

The Council shall, acting in accordance with Article 93 of the
Treaty, adopt Directives appropriate
the purpose of
supplementing the common system of VAT and, in particular,
for the progressive restriction or the abolition of derogations
from that system.

for

(a)

(b)

Article 404

the goods were placed, before the date of accession, under
customs transit arrangements;

the goods have not ceased to be covered by these
arrangements before the date of accession.

Article 408

Every four years starting from the adoption of this Directive, the
Commission shall, on the basis of information obtained from the
Member States, present a report to the European Parliament and
to the Council on the operation of the common system of VAT
in the Member States and, in particular, on the operation of the
transitional arrangements for taxing trade between Member
States. That report shall be accompanied, where appropriate, by
proposals concerning the definitive arrangements.

1. The following shall be treated as an importation of goods
where it is shown that the goods were in free circulation in one
of the new Member States or in the Community:

(a)

the removal, including irregular removal, of goods from
temporary importation arrangements under which they
the
were placed before the date of accession under

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conditions provided for in Article 406;

(b)

(c)

the removal, including irregular removal, of goods either
from one of the arrangements or situations referred to in
Article 156 or from similar arrangements or situations
under which they were placed before the date of accession
under the conditions provided for in Article 406;

the cessation of one of the arrangements referred to in
Article 407, started before the date of accession in the
territory of one of the new Member States, for the purposes
of a supply of goods for consideration effected before that
date in the territory of that Member State by a taxable
person acting as such;

(d)

any irregularity or offence committed during customs
transit arrangements started under the conditions referred
to in point (c).

2.
In addition to the case referred to in paragraph 1, the use
after the date of accession within the territory of a Member State,
by a taxable or non-taxable person, of goods supplied to him
before the date of accession within the territory of
the
Community or one of the new Member States shall be treated
as an importation of goods where the following conditions are
met:

(a)

the supply of those goods has been exempted, or was likely
to be exempted, either under points (a) and (b) of
Article 146(1) or under a similar provision in the new
Member States;

(b)

the goods were not imported into one of the new Member
States or into the Community before the date of accession.

Article 409
In the cases referred to in Article 408(1), the place of import
within the meaning of Article 61 shall be the Member State
within whose territory the goods cease to be covered by the
arrangements or situations under which they were placed before
the date of accession.

Article 410
1. By way of derogation from Article 71, the importation of
goods within the meaning of Article 408 shall terminate without
the occurrence of a chargeable event if one of the following
conditions is met:

(a)

(b)

(c)

the imported goods are dispatched or transported outside
the enlarged Community;

the imported goods within the meaning of Article 408(1)(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;

the imported goods within the meaning of Article 408(1)(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 or which have not been subject,
by reason of their exportation, to any exemption from, or
refund of, VAT.

2. The condition referred to in paragraph 1(c) shall be deemed
to be fulfilled in the following cases:

(a) when the date of first entry into service of the means of
transport was more than eight years before the accession to
the European Union.

(b) when the amount of tax due by reason of the importation

is insignificant.

CHAPTER 3
Transposition and entry into force

Article 411
1. Directive 67/227/EEC and Directive 77/388/EEC are
repealed, without prejudice to the obligations of the Member
States concerning the time-limits, listed in Annex XI, Part B, for
the transposition into national law and the implementation of
those Directives.

2. 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 XII.

Article 412
1. Member States shall bring into force the laws, regulations
and administrative provisions necessary to comply with Article 2
(3), Article 44, Article 59(1), Article 399 and Annex III,
point (18) with effect from 1 January 2008. They shall forthwith
communicate to the Commission the text of those provisions
and a correlation table between those provisions and this
Directive.

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.

2. 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 413

This Directive shall enter into force on 1 January 2007.

This Directive is addressed to the Member States.

Article 414

Done at Brussels, 28 November 2006.

For the Council
The President
E. HEINÄLUOMA

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LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)

ANNEX I

(1)

Telecommunications services;

(2)

supply of water, gas, electricity and thermal energy;

(3)

transport of goods;

(4)

port and airport services;

(5)

passenger transport;

(6)

supply of new goods manufactured for sale;

(7)

transactions in respect of agricultural products, carried out by agricultural
Regulations on the common organisation of the market in those products;

intervention agencies pursuant to

(8)

organisation of trade fairs and exhibitions;

(9) warehousing;

(10) activities of commercial publicity bodies;

(11) activities of travel agents;

(12)

running of staff shops, cooperatives and industrial canteens and similar institutions;

(13) activities carried out by radio and television bodies in so far as these are not exempt pursuant to Article 132(1)(q).

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INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (K) OF
ARTICLE 56(1)

ANNEX II

(1) Website supply, web-hosting, distance maintenance of programmes and equipment;

(2)

supply of software and updating thereof;

(3)

supply of images, text and information and making available of databases;

(4)

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)

supply of distance teaching.

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LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN
ARTICLE 98 MAY BE APPLIED

ANNEX III

(1)

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 used to
supplement foodstuffs or as a substitute for foodstuffs;

(2)

supply of water;

(3)

pharmaceutical products of a kind normally used for health care, prevention of illnesses and as treatment for medical
and veterinary purposes, including products used for contraception and sanitary protection;

(4) 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;

(5)

transport of passengers and their accompanying luggage;

(6)

supply, including on loan by libraries, of books (including brochures, leaflets and similar printed matter, children's
picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts),
newspapers and periodicals, other than material wholly or predominantly devoted to advertising;

(7)

admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and
similar cultural events and facilities;

(8)

reception of radio and television broadcasting services;

(9)

supply of services by writers, composers and performing artists, or of the royalties due to them;

(10) provision, construction, renovation and alteration of housing, as part of a social policy;

(11)

supply of goods and services of a kind normally intended for use in agricultural production but excluding capital
goods such as machinery or buildings;

(12) accommodation provided in hotels and similar establishments, including the provision of holiday accommodation

and the letting of places on camping or caravan sites;

(13) admission to sporting events;

(14) use of sporting facilities;

(15)

supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and
engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135
and 136;

(16)

supply of services by undertakers and cremation services, and the supply of goods related thereto;

(17) provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to

points (b) to (e) of Article 132(1);

(18)

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 13.

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ANNEX IV

LIST OF THE SERVICES REFERRED TO IN ARTICLE 106

(1) Minor repairing of:

(a)

bicycles;

(b)

shoes and leather goods;

(c)

clothing and household linen (including mending and alteration);

(2)

renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of
the service supplied;

(3) window-cleaning and cleaning in private households;

(4)

domestic care services such as home help and care of the young, elderly, sick or disabled;

(5)

hairdressing.

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CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS
WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)

ANNEX V

CN-code

Description of goods

(1)

0701

(2)

0711 20

(3)

0801

(4)

0802

Potatoes

Olives

Coconuts, Brazil nuts and cashew nuts

Other nuts

(5)

0901 11 00

Coffee, not roasted

0901 12 00

(6)

0902

(7)

1001 to 1005

1007 to 1008

Tea

Cereals

(8)

1006

Husked rice

(9)

1201 to 1207

Grains and oil seeds (including soya beans) and oleaginous fruits

(10) 1507 to 1515

Vegetable oils and fats and their fractions, whether or not refined, but not chemically
modified

(11) 1701 11

Raw sugar

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; also including crude petroleum oils)

(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

Nickel

Aluminium

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CN-code

Description of goods

(22) 7801

(23) 7901

(24) 8001

(25) ex 8112 92

ex 8112 99

Lead

Zinc

Tin

Indium

LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)

ANNEX VI

(1)

Supply of ferrous and non ferrous waste, scrap, and used materials including that of semi-finished products resulting
from the processing, manufacturing or melting down of ferrous and non-ferrous metals and their alloys;

(2)

supply of ferrous and non-ferrous semi-processed products and certain associated processing services;

(3)

(4)

supply of residues and other recyclable materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash,
scale and industrial residues containing metals or their alloys and supply of selection, cutting, fragmenting and
pressing services of these products;

supply of, and certain processing services relating to, ferrous and non-ferrous waste as well as parings, scrap, waste
and used and recyclable material consisting of cullet, glass, paper, paperboard and board, rags, bone, leather, imitation
leather, parchment, raw hides and skins, tendons and sinews, twine, cordage, rope, cables, rubber and plastic;

(5)

supply of the materials referred to in this annex after processing in the form of cleaning, polishing, selection, cutting,
fragmenting, pressing or casting into ingots;

(6)

supply of scrap and waste from the working of base materials.

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LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)

ANNEX VII

(1)

Crop production:

(a)

general agriculture, including viticulture;

(b)

growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under
glass;

(c)

production of mushrooms, spices, seeds and propagating materials;

(d)

running of nurseries;

(2)

stock farming together with cultivation:

(a)

general stock farming;

(b)

poultry farming;

(c)

rabbit farming;

(d)

beekeeping;

(e)

silkworm farming;

(f)

snail farming;

(3)

forestry;

(4)

fisheries:

(a)

freshwater fishing;

(b)

fish farming;

(c)

breeding of mussels, oysters and other molluscs and crustaceans;

(d)

frog farming.

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INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)

ANNEX VIII

(1)

Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting;

(2)

packing and preparation for market, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural
products;

(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.

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WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF
ARTICLE 311(1)

ANNEX IX

PART A

Works of art

(1)

(2)

(3)

Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other
than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes,
hand-decorated manufactured articles,
the like of painted canvas
(CN code 9701);

theatrical scenery, studio back cloths or

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, but not including any mechanical or photomechanical process (CN code 9702 00 00);

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;

(4)

tapestries (CN code 5805 00 00) and wall textiles (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;

(5)

individual pieces of ceramics executed entirely by the artist and signed by him;

(6)

(7)

(1)

(2)

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;

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.

PART B

Collectors' items

Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not
current and not intended to be current (CN code 9704 00 00);

collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological,
palaeontological, ethnographic or numismatic interest (CN code 9705 00 00).

PART C

Antiques

Goods, other than works of art or collectors' items, which are more than 100 years old (CN code 9706 00 00).

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LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND
ARTICLES 375 TO 390

ANNEX X

PART A

Transactions which Member States may continue to tax

(1)

The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by
dentists and dental technicians;

(2)

the activities of public radio and television bodies other than those of a commercial nature;

(3)

the supply of a building, or parts thereof, or of the land on which it stands, other than as referred to in point (a) of
Article 12(1), where carried out by taxable persons who were entitled to deduction of the VAT paid at the preceding
stage in respect of the building concerned;

(4)

the supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name
and on behalf of the traveller, in relation to journeys outside the Community.

PART B

Transactions which Member States may continue to exempt

(1) Admission to sporting events;

(2)

the supply of services by authors, artists, performers, lawyers and other members of the liberal professions, other than
the medical and paramedical professions, with the exception of the following:

(a)

assignments of patents, trade marks and other similar rights, and the granting of licences in respect of such
rights;

(b) work, other than the supply of contract work, on movable tangible property, carried out for a taxable person;

(c)

services to prepare or coordinate the carrying out of construction work, such as services provided by architects
and by firms providing on-site supervision of works;

(d)

commercial advertising services;

(e)

transport and storage of goods, and ancillary services;

(f)

hiring out of movable tangible property to a taxable person;

(g)

provision of staff to a taxable person;

(h)

provision of services by consultants, engineers, planning offices and similar services in scientific, economic or
technical fields;

(i)

(j)

compliance with an obligation to refrain from exercising, in whole or in part, a business activity or a right
covered by points (a) to (h) or point (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 supply of services covered by points (a) to (i);

(3)

the supply of telecommunications services, and of goods related thereto, by public postal services;

(4)

the supply of services by undertakers and cremation services and the supply of goods related thereto;

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(5)

(6)

transactions carried out by blind persons or by workshops for the blind, provided that those exemptions do not cause
significant distortion of competition;

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;

(7)

transactions carried out by hospitals not covered by point (b) of Article 132(1);

(8)

the supply of water by a body governed by public law;

(9)

the supply before first occupation of a building, or parts thereof, or of the land on which it stands and the supply of
building land, as referred to in Article 12;

(10)

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;

(11)

the supply, modification, repair, maintenance, chartering and hiring of aircraft used by State institutions, including
equipment incorporated or used in such aircraft;

(12)

the supply, modification, repair, maintenance, chartering and hiring of fighting ships;

(13)

the supply of the services of travel agents, as referred to in Article 306, and those of travel agents acting in the name
and on behalf of the traveller, in relation to journeys within the Community.

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ANNEX XI

PART A

Repealed Directives with their successive amendments

(1) Directive 67/227/EEC (OJ 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 2000/17/EC (OJ L 84, 5.4.2000, p. 24)

Directive 2000/65/EC (OJ L 269, 21.10.2000, p. 44)

Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17)

Directive 2001/115/EC (OJ L 15, 17.1.2002, p. 24)

Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41)

Directive 2002/93/EC (OJ L 331, 7.12.2002, p. 27)

Directive 2003/92/EC (OJ L 260, 11.10.2003, p. 8)

11.12.2006

EN

Official Journal of the European Union

L 347/79

Directive 2004/7/EC (OJ L 27, 30.1.2004, p. 44)

Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61)

Directive 2004/66/EC (OJ L 168, 1.5.2004, p. 35) — (only Point V of the Annex)

Directive 2005/92/EC (OJ L 345, 28.12.2005, p. 19)

Directive 2006/18/EC (OJ L 51, 22.2.2006, p. 12)

Directive 2006/58/EC (OJ L 174, 28.6.2006, p. 5)

Directive 2006/69/EC (OJ L 221, 12.8.2006, p. 9 — (only Article 1)

Directive 2006/98/EC (OJ L ..., ..., p. ... (*) — (only point 2 of the Annex)

PART B

Time limits for transposition into national law

(referred to in Article 411)

Deadline for transposition

1 January 1970
1 January 1978
1 January 1979
1 January 1979
1 July 1985
1 January 1990
1 January 1991
1 January 1992
1 January 1993
1 January 1994 for Portugal
1 January 1993
31 December 1992
1 January 1993
1 January 1994
1 October 1993 for Germany
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
1 January 1999
1 January 2000
—
—
31 December 2001
1 January 2001
1 January 2004
1 July 2003
—
1 January 2005
30 January 2004
—
1 May 2004
1 January 2006

Directive

Directive 67/227/EEC
Directive 77/388/EEC
Directive 78/583/EEc
Directive 80/368/EEC
Directive 84/386/EEC
Directive 89/465/EEC

Directive 91/680/EEC
Directive 92/77/EEC
Directive 92/111/EEC

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
Directive 1999/49/EC
Directive 1999/59/EC
Directive 1999/85/CE
Directive 2000/17/EC
Directive 2000/65/EC
Directive 2001/4/EC
Directive 2001/115/EC
Directive 2002/38/EC
Directive 2002/93/EC
Directive 2003/92/EC
Directive 2004/7/EC
Directive 2004/15/EC
Directive 2004/66/EC
Directive 2005/92/EC

(*) Note to the OJ: Please insert the publication reference

L 347/80

EN

Official Journal of the European Union

11.12.2006

Directive

Directive 2006/18/EC
Directive 2006/58/EC
Directive 2006/69/EC

—
1 July 2006
1 January 2008

Deadline for transposition

ANNEX XII

CORRELATION TABLE

Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 1, first paragraph

Article 1, second and third paragraphs

Article 2, first, second and third para-
graphs

Articles 3, 4 and 6

Article 1

Article 2, point (1)

Article 2, point (2)

Article 3(1), first indent

Article 3(1), second indent

Article 3(1), third indent

Article 3(2)

Article 3(3), first subparagraph, first
indent

Article 3(3), first subparagraph, second
indent

Article 3(3), first subparagraph, third
indent

Article 3(3) second subparagraph, first
indent

Article 3(3) second subparagraph, sec-
ond indent

Article 3(3), second subparagraph, third
indent

Article 3(4), first subparagraph, first and
second indents

Article 3(4), second subparagraph, first
second and third indents

Article 1(1)

—

Article 1(2), first, second and third
subparagraphs

—

—

Article 2(1)(a) and (c)

Article 2(1)(d)

Article 5, point (2)

Article 5, point (1)

Article 5, points (3) and (4)

—

Article 6(2)(a) and (b)

Article 6(2)(c) and (d)

Article 6(2)(e), (f) and (g)

Article 6(1)(b)

Article 6(1)(c)

Article 6(1)(a)

Article 7(1)

Article 7(2)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 3(5)

Article 4(1) and (2)

Article 4(3)(a), first subparagraph, first
sentence

Article 4(3)(a), first subparagraph, sec-
ond sentence

Article 4(3)(a), second subparagraph

Article 4(3)(a), third subparagraph

Article 4(3)(b), first subparagraph

Article 4(3)(b), second subparagraph

Article 4(4), first subparagraph

Article 4(4), second and third subpara-
graphs

Article 4(5), first, second and third
subparagraphs

Article 4(5), fourth subparagraph

Article 5(1)

Article 5(2)

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 sentence

Article 5(8), second and third sentences

Article 6(1), first subparagraph

Article 6(1), second subparagraph, first,
second and third indents

Article 6(2), first subparagraph,
points (a) and (b)

Article 8

Article 9(1), first and second subpara-
graphs

Article 12(1)(a)

Article 12(2), second subparagraph

Article 12(2), third subparagraph

Article 12(2), first subparagraph

Article 12(1)(b)

Article 12(3)

Article 10

Article 11, first and second paragraphs

Article 13(1), first, second and third
subparagraphs

Article 13(2)

Article 14(1)

Article 15(1)

Article 15(2)(a), (b) and (c)

Article 14(2)(a), (b) and (c)

Article 14(3)

Article 16, first and second paragraphs

Article 18(a), (b) and (c)

Article 19, first paragraph

Article 19, second paragraph

Article 24(1)

Article 25(a), (b) and (c)

Article 26(1)(a) and (b)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 6(2), second subparagraph

Article 6(3)

Article 6(4)

Article 6(5)

Article 7(1)(a) and (b)

Article 7(2)

Article 7(3), first and second subpara-
graphs

Article 8(1)(a), first sentence

Article 8(1)(a), second and third sen-
tences

Article 8(1)(b)

Article 8(1)(c), first subparagraph

Article 8(1)(c), second subparagraph,
first indent

Article 8(1)(c), second subparagraph,
second and third indents

Article 8(1)(c), third subparagraph

Article 8(1)(c), fourth subparagraph

Article 8(1)(c), fifth subparagraph

Article 8(1)(c), sixth subparagraph

Article 8(1)(d), first and second sub-
paragraphs

Article 8(1)(e), first sentence

Article 8(1)(e), second and third sen-
tences

Article 8(2)

Article 9(1)

Article 9(2) introductory sentence

Article 9(2)(a)

Article 26(2)

Article 27

Article 28

Article 29

Article 30, first and second paragraphs

Article 60

Article 61, first and second paragraphs

Article 32, first paragraph

Article 36, first and second paragraphs

Article 31

Article 37(1)

Article 37(2), first subparagraph

Article 37(2), second and third subpara-
graphs

Article 37(2), fourth subparagraph

Article 37(3), first subparagraph

—

Article 37(3), second subparagraph

Article 38(1) and (2)

Article 39, first paragraph

Article 39, second paragraph

Article 32, second paragraph

Article 43

—

Article 45

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Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 9(2)(b)

Article 9(2)(c), first and second 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 indent

Article 9(2)(e), ninth indent

Article 9(2)(e), tenth indent, first sen-
tence

Article 9(2)(e), tenth indent, second
sentence

Article 9(2)(e), tenth indent, third sen-
tence

Article 9(2)(e), eleventh and twelfth
indents

Article 9(2)(f)

Article 9(3)

Article 9(3)(a) and (b)

Article 9(4)

Article 10(1)(a) and (b)

Article 10(2), first subparagraph, first
sentence

Article 10(2), first subparagraph, second
and third sentences

Article 10(2), second subparagraph

Article 10(2), third subparagraph, first,
second and third indents

Article 46

Article 52(a) and (b)

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 24(2)

Article 56(1)(i)

Article 56(1)(j) and (k)

Article 57(1)

Article 58, first and second paragraphs

Article 58, first paragraph, points (a) and
(b)

Article 59(1) and (2)

Article 62, points (1) and (2)

Article 63

Article 64(1) and (2)

Article 65

Article 66(a), (b) and (c)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 10(3), first subparagraph, first
sentence

Article 10(3), first subparagraph, second
sentence

Article 10(3), second subparagraph

Article 10(3), third subparagraph

Article 11(A)(1)(a)

Article 11(A)(1)(b)

Article 11(A)(1)(c)

Article 11(A)(1)(d)

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 sub-
paragraphs

Article 11(A)(5)

Article 11(A)(6), first subparagraph, first
and second sentences

Article 11(A)(6), first subparagraph,
third sentence

Article 11(A)(6), second subparagraph

Article 11(A)(6), third subparagraph

Article 11(A)(6), fourth subparagraph

Article 70

Article 71(1), first subparagraph

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Article 71(1), second subparagraph

E
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Article 71(2)

Article 73

Article 74

Article 75

Article 77

Article 78, first paragraph, point (a)

Article 78, first paragraph, point (b)

Article 78, second paragraph

Article 79, first paragraph, points (a) and
(b)
Article 87(a) and (b)

Article 79, first paragraph, point (c)

Article 79, second paragraph

Article 81, first and second paragraphs

Article 82

Article 80(1), first subparagraph

Article 80(1), second subparagraph

Article 80(1), first subparagraph

–Article 80(2)

Article 80(3)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 11(A)(7), first and second sub-
paragraphs

Article 11(B)(1)

Article 11(B)(3)(a)

Article 11(B)(3)(b), first subparagraph

Article 11(B)(3)(b), second subpara-
graph

Article 11(B)(3)(b), third subparagraph

Article 11(B)(4)

Article 11(B)(5)

Article 11(B)(6), first and second sub-
paragraphs

Article 11(C)(1), first and second sub-
paragraphs

Article 11(C)(2), first subparagraph

Article 11(C)(2), second subparagraph,
first and second sentences

Article 11(C)(3), first and second
indents

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 72, first and second paragraphs

Article 85

Article 86(1)(a)

Article 86(1)(b)

Article 86(2)

Article 86(1)(b)

Article 87

Article 88

Article 89, first and second paragraphs

Article 90(1) and (2)

Article 91(1)

Article 91(2), first and second subpara-
graphs

Article 92(a) and (b)

Article 93, first paragraph

Article 93, second paragraph, point (a)

Article 93, second paragraph, point (c)

Article 95, first and second paragraphs

Article 96

Article 97(1)

Article 97(2)

Article 98(1)

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Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 12(3)(a), third subparagraph,
second sentence

Article 12(3)(a), fourth subparagraph

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 subparagraph

Article 12(4), second subparagraph, first
and second sentences

Article 12(4), third subparagraph

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

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 98(2), first subparagraph
Article 99(1)

Article 98(2), second subparagraph

Article 102, first paragraph

Article 102, second paragraph

Article 103(1)

Article 103(2)(a) and (b)

Article 99(2)

Article 100, first and second paragraphs

Article 101

Article 94(2)

Article 105

Article 131

Article 132(1)(a) to (n)

Article 132(1)(o)

Article 132(2)

Article 132(1)(p) and (q)

Article 133(a) to (d)

Article 134(a) and (b)

Article 131

Article 135(1)(a)

Article 135(1)(l)

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Directive 77/388/EEC

Amending Directives

Other acts

This Directive

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), points (1) to (5)

Article 13(B)(d), point (5), first and
second indents

Article 13(B)(d), point (6)

Article 13(B)(e) to (h)

Article 13(C), first subparagraph,
point (a)

Article 13(C), first subparagraph,
point (b)

Article 13(C), second subparagraph

Article 14(1), introductory sentence

Article 14(1)(a)

Article 14(1)(d), first and second sub-
paragraphs

Article 14(1)(e)

Article 14(1)(g), first to fourth indents

Article 14(1)(h)

Article 14(1)(i)

Article 14(1)(j)

Article 14(1)(k)

Article 14(2), first subparagraph

Article 14(2), second subparagraph,
first, second and third indents

Article 14(2), third subparagraph

Article 15, introductory sentence

Article 135(2), first subparagraph,
points (a) to (d)

Article 135(2), second subparagraph

Article 136(a) and (b)

—

Article 135(1)(b) to (f)

Article 135(1)(f)

Article 135(1)(g)

Article 135(1)(h) to (k)

Article 137(1)(d)

Article 137(1)(a), (b) and (c)

Article 137(2), first and second subpara-
graphs

Article 131

Article 140(a)

Article 143(b) and (c)

Article 143(e)

Article 143(f) to (i)

Article 143(j)

Article 144

Article 143(k)

Article 143(l)

Article 145(1)

Article 145(2), first, second and third
subparagraphs

Article 145(3)

Article 131

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 15, point (1)

Article 15, point (2), first subparagraph

Article 15, point (2), second subpara-
graph, first and second indents

Article 15, point (2), second subpara-
graph, third indent, first part of the
sentence

Article 15, point (2), second subpara-
graph, third indent, second part of the
sentence

Article 15, point (2), third subpara-
graph, first and second indents

Article 15, point (2), fourth subpara-
graph

Article 15, point (3)

Article 15, point (4), first subparagraph,
points (a) and (b)

Article 15, point (4), first subparagraph,
point (c)

Article 15, point (4), second subpara-
graph, first and second sentences

Article 15, point (5)

Article 15, point (6)

Article 15, point (7)

Article 15, point (8)

Article 15, point (9)

Article 15, point (10), first subpara-
graph, first to fourth indents

Article 15, point (10), second subpara-
graph

Article 15, point (10), third subpara-
graph

Article 15, point (11)

Article 15, point (12), first sentence

Article 15, point (12), second sentence

Article 146(1)(a)

Article 146(1)(b)

Article 147(1), first subparagraph,
points (a) and (b)

Article 147(1), first subparagraph,
point (c)

Article 147(1), second subparagraph

Article 147(2), first and second subpara-
graphs

Article 147(2), third subparagraph

Article 146(1)(d)

Article 148(a)

Article 148(b)

Article 150(1) and (2)

Article 148(c)

Article 148(f)

Article 148(e)

Article 148(d)

Article 148(g)

Article 151(1), first subparagraph,
points (a) to (d)

Article 151(1), second subparagraph

Article 151(2)

Article 152

Article 146(1)(c)

Article 146(2)

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Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 15, point (13)

Article 15, point (14), first and second
subparagraphs

Article 15, point (15)

Article 16(1)

Article 16(2)

Article 16(3)

Article 17(1)

Article 17(2), (3) and (4)

Article 17(5), first and second subpara-
graphs

Article 17(5), third subparagraph,
points (a) to (e)

Article 17(6)

Article 17(7), first and second sentences

Article 18(1)

Article 18(2), first and second subpara-
graphs

Article 18(3)

Article 18(4), first and second subpara-
graphs

Article 19(1), first subparagraph, first
indent

Article 19(1), first subparagraph, second
indent, first sentence

Article 19(1), first subparagraph, 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 146(1)(e)

Article 153, first and second paragraphs

Article 149

—

Article 164(1)

Article 166

Article 167

—

Article 173(1), first and second subpara-
graphs

Article 173(2)(a) to (e)

Article 176

Article 177, first and second paragraphs

—

Article 179, first and second paragraphs

Article 180

Article 183, first and second paragraphs

Article 174(1), first subparagraph,
point (a)

Article 174(1), first subparagraph,
point (b)

Article 174(1), second subparagraph

Article 175(1)

Article 174(2)(a)

Article 174(2)(a) and (b)

Article 174(3)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 19(3), first subparagraph, first
and second sentences

Article 19(3), first subparagraph, 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

Article 20(1)(b), second part of the first
sentence

Article 20(1)(b), second sentence

Article 20(2), first subparagraph, first
sentence

Article 20(2), first subparagraph, second
and third sentences

Article 20(2), second and third subpar-
agraphs

Article 20(3), first subparagraph, first
sentence

Article 20(3), first subparagraph, second
sentence

Article 20(3), first subparagraph, third
sentence

Article 20(3), second subparagraph

Article 20(4), first subparagraph, first to
fourth indents

Article 20(4), second subparagraph

Article 20(5)

Article 20(6)

Article 21

Article 22

Article 22a

Article 175(2), first subparagraph

Article 175(2), second subparagraph

Article 175(3)

Article 186

Article 184

Article 185(1)

Article 185(2), first subparagraph

Article 185(2), second subparagraph

Article 187(1), first subparagraph

Article 187(2), first and second subpara-
graphs

Article 187(1), second and third subpar-
agraphs

Article 188(1), first subparagraph

Article 188(1), second and third subpar-
agraphs

Article 188(2)

Article 188(2)

Article 189(a) to (d)

Article 190

Article 191

Article 192

—

—

Article 249

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 23, first paragraph

Article 23, second paragraph

Article 24(1)

Article 24(2)

Article 24(2)(a), first subparagraph

Article 24(2)(a), second and third sub-
paragraphs

Article 24(2)(b), first and second sen-
tences

Article 24(2)(c)

Article 24(3), first subparagraph

Article 24(3), second subparagraph, first
sentence

Article 24(3), second subparagraph,
second sentence

Article 24(4), first subparagraph

Article 24(4), second subparagraph

Article 24(5)

Article 24(6)

Article 24(7)

Article 24(8)(a), (b) and (c)

Article 24(9)

Article 24a, first paragraph, first to
twelfth indents

Article 25(1)

Article 25(2), first to eighth indents

Article 25(3), first subparagraph, first
sentence

Article 211, first paragraph
Article 260

Article 211, second paragraph

Article 281

Article 292

Article 284(1)

Article 284(2), first and second subpara-
graphs

Article 285, first and second paragraphs

Article 286

Article 282

Article 283(2)

Article 283(1)(a)

Article 288, first paragraph, points (1) to
(4)

Article 288, second paragraph

Article 289

Article 290

Article 291

Article 293, points (1), (2) and (3)

Article 294

Article 287, points (7) to (16)

Article 296(1)

Article 295(1), points (1) to (8)

Article 297, first paragraph, first sentence
and second paragraph

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 25(3), first subparagraph, second
sentence

Article 25(3), first subparagraph, third
sentence

Article 25(3), first subparagraph, fourth
and fifth sentences

Article 25(3), second subparagraph

Article 25(4), first subparagraph

Article 25(5) and (6)

Article 25(7)

Article 25(8)

Article 25(9)

Article 25(10)

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) and (f)

Article 26a(A)(g), introductory sentence

Article 298, first paragraph

Article 299

Article 298, second paragraph

Article 297, first paragraph, second sen-
tence

Article 272(1), first subparagraph,
point (e)

—

Article 304

Article 301(2)

Article 296(2)

Article 296(3)

—

Article 306(1), first and second subpara-
graphs

Article 306(2)

Article 307, first and second paragraphs

Article 308

Article 309, first and second paragraphs

Article 310

Article 311(1), point (2)

Article 311(2)

Article 311(1), points (3) and (4)

Article 311(1), point (1)

Article 311(1), points (5) and (6)

Article 311(1), point (7)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

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

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)(a), (b) and (c)

Article 26a(B)(8)

Article 26a(B)(9)

Article 26a(B)(10) first and second
subparagraphs

Article 26a(B)(10), third subparagraph,
first and second indents

Article 26a(B)(10), fourth subparagraph

Article 26a(B)(11), first subparagraph

Article 26a(B)(11), second subpara-
graph, point (a)

Article 311(3)

Article 313(1)

Article 314

Article 314(a) to (d)

Article 315, first and second paragraphs

Article 312

Article 312, points (1) and (2)

Article 316(1)

Article 316(1)(a), (b) and (c)

Article 316(2)

Article 317, first and second paragraphs

Article 321

Article 323

Article 322

Article 322(a), (b) and (c)

Article 324

Article 325

Article 318(1), first and second subpara-
graphs

Article 318(2)(a) and (b)

Article 318(3)

Article 319

Article 320(1), first subparagraph

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 26a(B)(11), second subpara-
graph, 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
subparagraphs

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 subparagraph,
point (i), first sentence

Article 26b(A), first subparagraph,
point (i), second sentence

Article 26b(A), first subparagraph,
point (ii), first to fourth indents

Article 320(1), second subparagraph

Article 320(2)

Article 333(1)
Article 334

Article 334(a) to (d)

Article 336(a) and (b)

Article 337

Article 339, first paragraph, points (a), (b)
and (c)

Article 339, second paragraph

Article 340(1), first and second subpara-
graphs

Article 340(2)

Article 338, first paragraph, points (a) and
(b)

Article 338, second paragraph

Article 335

—

Article 313(2)
Article 333(2)

Article 4(a) and (c)

Article 35
Article 139(3), first subparagraph

Article 344(1), point (1)

Article 344(2)

Article 344(1), point (2)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 26b(A), second subparagraph

Article 26b(A), third subparagraph

Article 26b(B), first subparagraph

Article 26b(B), second subparagraph

Article 26b(C), first subparagraph

Article 26b(C), second subparagraph,
first and second sentences

Article 26b(C), third subparagraph

Article 26b(C), fourth subparagraph

Article 26b(D)(1)(a), (b) and (c)

Article 26b(D)(2)

Article 26b(E), first and second subpar-
agraphs

Article 26b(E), third and fourth sub-
paragraphs

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

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 344(3)

Article 345

Article 346

Article 347

Article 348

Article 349(1) and (2)

Article 350

Article 351

Article 354(a), (b) and (c)

Article 355

Article 356(1), first and second subpara-
graphs

Article 356(2) and (3)

Article 198(2) and (3)

Articles 208 and 255

Article 352

—

Article 353

Article 198(1) and (3)

Article 358, points (1) to (5)

Article 359

Article 360

Article 361(1)

Article 361(1)(a) to (e)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 26c(B)(2), second subparagraph,
second sentence

Article 26c(B)(3), first and second sub-
paragraphs

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

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 (1a)

Article 28(2), introductory sentence

Article 28(2)(a), first subparagraph

Article 28(2)(a), second subparagraph

Article 361(2)

Article 362

Article 363(a) to (d)

Article 364

Article 365

Article 366(1), first subparagraph

Article 366(1), second subparagraph

Article 366(2)

Article 367, first paragraph

Article 367, second paragraph

Article 368

Article 369(1)

Article 369(2), first and second subpara-
graphs

Article 204(1), third subparagraph

Article 395(1) first and second subpara-
graphs

Article 395(2), first subparagraphs

Article 395(2), second subparagraph

Article 395(3) and (4)

Article 394

—

Article 109

Article 110, first and second paragraphs

—

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

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 sen-
tences

Article 28(2)(c), third sentence

Article 28(2)(d)

Article 28(2)(e), first and second sub-
paragraphs

Article 28(2)(f)

Article 28(2)(g)

Article 28(2)(h), first and second sub-
paragraphs

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 112, first paragraph

Article 112, second paragraph

Article 113

Article 114(1), first and second subpara-
graphs

Article 114(2)

Article 115

Article 118, first and second paragraphs

Article 120

—

Article 121, first and second paragraphs

Article 122

Article 117(2)

Article 116

Article 370

Article 371

Article 391

Article 372

Article 373

Article 392

Article 374

Article 376

Article 28(4) and (5)

Article 28(6), first subparagraph, first
sentence

Article 393(1) and (2)

Article 106, first and second paragraphs

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 28(6), first subparagraph, second
sentence

Article 28(6), second subparagraph,
points (a), (b) and (c),

Article 28(6), second subparagraph,
point (d)

Article 28(6), third subparagraph

Article 28(6), fourth subparagraph,
points (a), (b) and (c)

Article 28(6), fifth and sixth subpara-
graphs

Article 28a(1), introductory sentence

Article 28a(1)(a), first subparagraph

Article 28a(1)(a), second subparagraph

Article 28a(1)(a), third subparagraph

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)

Article 28a(2)(b), first subparagraph

Article 28a(2)(b), first subparagraph,
first and second indents

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Article 106, third paragraph

Article 107, first paragraph, points (a), (b)
and (c)

Article 107, second paragraph

E
N

Article 107, second paragraph

Article 108(a), (b) and (c)

—

Article 2(1)

Article 2(1)(b)(i)

Article 3(1)

Article 3(3)

Article 2(1)(b)(ii)

Article 2(1)(b)(iii)

Article 3(1)(a)

Article 3(1)(b)

Article 3(2), first subparagraph, points (a)
and (b)

Article 3(2), second subparagraph

—

Article 2(2), point (a) (i), (ii), and (iii)

Article 2(2), point (b)

Article 2(2), point (b) (i), (ii), and (iii)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 28a(2)(b), second subparagraph

Article 28a(3), first and second subpar-
agraphs

Article 28a(4), first subparagraph

Article 28a(4), second subparagraph,
first indent

Article 28a(4), second subparagraph,
second indent

Article 28a(4), third subparagraph

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

Article 28a(5)(b), second subparagraph,
eighth indent

Article 28a(5)(b), third subparagraph

Article 28a(6), first subparagraph

Article 28a(6), second subparagraph

Article 28a(7)

Article 28b(A)(1)

Article 28b(A)(2), first and second
subparagraphs

Article 28b(A)(2), third subparagraph,
first and second indents

Article 2(2), point (c)

Article 20, first and second paragraphs

Article 9(2)

Article 172(1), second subparagraph

Article 172(1), first subparagraph

Article 172(2)

Article 17(1), first subparagraph

Article 17(1), second subparagraph and
(2), introductory sentence

Article 17(2)(a) and (b)

Article 17(2)(c)

Article 17(2)(e)

Article 17(2)(f), (g) and (h)

Article 17(2)(d)

Article 17(3)

Article 21

Article 22

Article 23

Article 40

Article 41, first and second paragraphs

Article 42(a) and (b)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 28b(B)(1), first subparagraph,
first and second indents

Article 28b(B)(1), second subparagraph

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
subparagraphs

Article 28b(C)(1), first indent, first
subparagraph

Article 28b(C)(1), first indent, second
subparagraph

Article 28b(C)(1), second and third
indents

Article 28b(C)(2) and (3)

Article 28b(C)(4)

Article 28b(D)

Article 28b(E)(1), first and second
subparagraphs

Article 28b(E)(2), first and second
subparagraphs

Article 28b(E)(3), first and second
subparagraphs

Article 28b(F), first and second para-
graphs

Article 28c(A), introductory sentence

Article 28c(A)(a), first subparagraph

Article 33(1)(a) and (b)

Article 33(2)

Article 34(1)(a)

Article 34(1)(b) and (c)

Article 34(2), first and second subpara-
graphs

Article 34(3)

—

Article 34(4), first and second subpara-
graphs

Article 48, first paragraph

Article 49

Article 48, second and third paragraphs

Article 47, first and second paragraphs

Article 51

Article 53

Article 50, first and second paragraphs

Article 54, first and second paragraphs

Article 44, first and second paragraphs

Article 55, first and second paragraphs

Article 131

Article 138(1)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 28c(A)(a), second subparagraph

Article 28c(A)(b)

Article 28c(A)(c), first subparagraph

Article 28c(A)(c), second subparagraph

Article 28c(A)(d)

Article 28c(B), introductory sentence

Article 28c(B)(a), (b) and (c)

Article 28c(C)

Article 28c(D), first subparagraph

Article 28c(D), second subparagraph

Article 28c(E), point (1), first indent,
replacing Article 16(1)

— paragraph 1, first subparagraph

— paragraph 1, first subparagraph,

point (A)

— paragraph 1, first subparagraph,

point (B), first subparagraph,
points (a), (b) and (c)

— paragraph 1, first subparagraph,

point (B), first subparagraph,
point (d), first and second indents

— paragraph 1, first subparagraph,

point (B), first subparagraph,
point (e), first subparagraph

— paragraph 1, first subparagraph,

point (B), first subparagraph,
point (e), second subparagraph,
first indent

— paragraph 1, first subparagraph,

point (B), first subparagraph,
point (e), second subparagraph,
second indent, first sentence

— paragraph 1, first subparagraph,

point (B), first subparagraph,
point (e), second subparagraph,
second indent, second sentence

Article 139(1), first and second subpara-
graphs

Article 138(2)(a)

Article 138(2)(b)

Article 139(2)

Article 138(2)(c)

Articles 131

Article 140(a), (b) and (c)

Article 142

Article 143(d)

Article 131

Article 155

Article 157(1)(a)

Article 156(1)(a), (b) and (c)

Article 156(1)(d) and (e)

Article 157(1)(b)

Article 154

Article 154

Article 157(2)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

— paragraph 1, first subparagraph,

point (B), first subparagraph,
point (e), third subparagraph, first
indent

— paragraph 1, first subparagraph,

point (B), first subparagraph,
point (e), third subparagraph,
second, third and fourth indents

— paragraph 1, first subparagraph,
point (B), second subparagraph

— paragraph 1, first subparagraph,

point (C)

— paragraph 1, first subparagraph,

point (D), first subparagraph,
points (a) and (b)

— paragraph 1, first subparagraph,
point (D), second subparagraph

— paragraph 1, first subparagraph,

point (E), first and second indents

— paragraph 1, second subpara-

graph

— paragraph 1, third subparagraph

Article 28c(E), point (1), second indent,
inserting paragraph 1a into Article 16

— paragraph 1a

Article 28c(E), point (2), first indent,
amending Article 16(2)

— paragraph 2, first subparagraph

Article 28c(E), point (2), second indent,
inserting the second and third subpar-
agraphs into Article 16(2)

— paragraph 2, second subpara-

graph

— paragraph 2, third subparagraph

Article 28c(E), point (3), first to fifth
indents

Article 28d(1), first and second sen-
tences

Article 28d(2) and (3)

—

Article 158(1)(a), (b) and (c)

Article 156(2)

Article 159

Article 160(1)(a) and (b)

Articles 160(2)

Article 161(a) and (b)

Article 202

Article 163

Article 162

Article 164(1)

Article 164(2)

Article 165

Article 141(a) to (e)

Article 68, first and second paragraphs

Article 69(1) and (2)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 28d(4), first and second sub-
paragraphs

Article 28e(1), first subparagraph

Article 28e(1), second subparagraph,
first and second sentences

Article 28e(2)

Article 28e(3)

Article 28e(4)

Article 28f, point (1) replacing Arti-
cle 17(2), (3) and (4)

— paragraph 2(a)

— paragraph 2(b)

— paragraph 2(c)

— paragraph 2(d)

— paragraph 3(a), (b) and (c)

— paragraph 4, first subparagraph,

first indent

— paragraph 4, first subparagraph,

second indent

— paragraph 4, second subpara-

graph, point (a)

— paragraph 4, second subpara-

graph, point (b)

— paragraph 4, second subpara-

graph, point (c)

Article 28f, point (2) replacing Arti-
cle 18(1)

— paragraph 1(a)

— paragraph 1(b)

— paragraph 1(c)

— paragraph 1(d)

— paragraph 1(e)

Article 67(1) and (2)

Article 83

Article 84(1) and (2)

Article 76

Article 93, second paragraph, point (b)

Article 94(1)

Article 168(a)

Article 168(e)

Article 168(b) and (d)

Article 168(c)

Article 169(a), (b) and (c)
Article 170(a) and (b)

Article 171(1), first subparagraph

Article 171(2), first subparagraph

Article 171(1), second subparagraph

Article 171(2), second subparagraph

Article 171(3)

Article 178(a)

Article 178(e)

Article 178(b) and (d)

Article 178(f)

Article 178(c)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 28f, point (3) inserting para-
graph 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(a), first subparagraph

— paragraph 1(a), second subpara-

graph

— paragraph 1(b)

— paragraph 1(c), first subpara-
graph, first, second and third
indents

— paragraph 1(c), second subpara-

graph

— paragraph 1(d)

— paragraph 1(e)

— paragraph 1(f)

— paragraph 2

— paragraph 2(a), first sentence

— paragraph 2(a), second sentence

— paragraph 2(b)

— paragraph 2(c), first subparagraph

— paragraph 2(c), second, third and

fourth subparagraphs

— paragraph 3

— paragraph 4

Article 28h replacing Article 22

— paragraph 1(a), first and second

sentences

— paragraph 1(b)

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Article 181

Article 182

Article 193

Article 194(1) and (2)

Article 196

Article 197(1)(a), (b) and (c)

Article 197(2)

Article 203

Article 200

Article 195

—

Article 204(1), first subparagraph

Article 204(2)

Article 204(1), second subparagraph

Article 199(1)(a) to (g)

Article 199(2), (3) and (4)

Article 205

Article 201

Article 213(1), first and second subpara-
graphs

Article 213(2)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

— paragraph 1(c), first indent, first

sentence

— paragraph 1(c), first indent, sec-

ond sentence

— paragraph 1(c), second and third

indents

— paragraph 1(d), first and second

sentences

— paragraph 1(e)

— paragraph 2(a)

— paragraph 2(b), first and second

indents

— paragraph 3(a), first subpara-

graph, first sentence

— paragraph 3(a), first subpara-
graph, second sentence

— paragraph 3(a), second subpara-

graph

— paragraph 3(a), third subpara-

graph, first and second sentences

— paragraph 3(a), fourth subpara-

graph

— paragraph 3(a), fifth subpara-

graph, first sentence

— paragraph 3(a), fifth subpara-
graph, second sentence

— paragraph 3(a), sixth subpara-

graph

— paragraph 3(a), seventh subpara-

graph

— paragraph 3(a), eighth subpara-

graph, first and second sentences

— paragraph 3(a), ninth subpara-

graph, first and second sentences

— paragraph 3(a), ninth subpara-

graph, third sentence

— paragraph 3(a), tenth subpara-

graph

Article 214(1)(a)

Article 214(2)

Article 214(1)(b) and (c)

Article 215, first and second paragraphs

Article 216

Article 242

Article 243(1) and (2)

Article 220, point (1)

Article 220, points (2) and (3)

Article 220, points (4) and (5)

Article 221(1), first and second subpara-
graphs

Article 221(2)

Article 219

Article 228

Article 222

Article 223

Article 224(1) and (2)

Article 224(3), first subparagraph

Article 224(3), second subparagraph

Article 225

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

— paragraph 3(b), first subpara-
graph, first to twelfth indents

— paragraph 3(b), first subpara-
graph, thirteenth indent

— paragraph 3(b), first subpara-
graph, fourteenth indent

— paragraph 3(b), second subpara-

graph

— paragraph 3(b), third subpara-

graph

— paragraph 3(b), fourth subpara-

graph

— paragraph 3(b), fifth subpara-

graph

— paragraph 3(c), first subparagraph

— paragraph 3(c), second subpara-

graph, introductory sentence

— paragraph 3(c), second subpara-
graph, first indent, first sentence

— paragraph 3(c), second subpara-
graph, first indent, second sen-
tence

— paragraph 3(c), second subpara-
graph, second indent, first sen-
tence

— paragraph 3(c), second subpara-

graph, second indent, second
sentence

— paragraph 3(c), third subpara-

graph, first sentence

— paragraph 3(c), third subpara-
graph, second sentence

— paragraph 3(c), fourth subpara-

graph, first and second sentences

— paragraph 3(c), fifth subparagraph

— paragraph 3(c), sixth subpara-

graph

— paragraph 3(d), first subparagraph

— paragraph 3(d), second subpara-

graph, first sentence

Article 226, points (1) to (12)

Article 226, points (13) and (14)

Article 226, point (15)

Article 227

Article 229

Article 230

Article 231

Article 232

Article 233(1), first subparagraph

Article 233(1), first subparagraph,
point (a)

Article 233(2)

Article 233(1), first subparagraph,
point (b)

Article 233(3)

Article 233(1), second subparagraph

Article 237

Article 234

Article 235

Article 236

Article 244

Article 245(1)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

— paragraph 3(d), second subpara-

graph, second and third sentences

— paragraph 3(d), third subpara-

graph, first and second sentences

— paragraph 3(d), fourth, fifth and

sixth subparagraphs

— paragraph 3(d), seventh subpara-

graph

— paragraph 3(e), first subparagraph

— paragraph 3(e), second subpara-

graph

— paragraph 4(a), first and second

sentences

— paragraph 4(a), third and fourth

sentences

— paragraph 4(a), fifth sentence

— paragraph 4(b)

— paragraph 4(c), first indent, first
and second subparagraphs

— paragraph 4(c), second indent,

first subparagraph

— paragraph 4(c), second indent,

second subparagraph

— paragraph 5

— paragraph 6(a), first and second

sentences

— paragraph 6(a), third sentence

— paragraph 6(b), first subparagraph

— paragraph 6(b), second subpara-

graph, first sentence

— paragraph 6(b), second subpara-

graph, second sentence

— paragraph 6(b), third subpara-
graph, first and second indents

Article 245(2), first and second subpara-
graphs

Article 246, first and second paragraphs

Article 247(1), (2) and (3)

Article 248

Articles 217 and 241

Article 218

Article 252(1)

Article 252(2), first and second subpara-
graphs

Article 250(2)

Article 250(1)

Article 251(a) and (b)

Article 251(c)

Article 251(d) and (e)

Article 206

Article 261(1)

Article 261(2)

Article 262

Article 263(1), first subparagraph

Article 263(2)

Article 264(1)(a) and (b)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

— paragraph 6(b), third subpara-

graph, third indent, first sentence

— paragraph 6(b), third subpara-

graph, third indent, second sen-
tence

— paragraph 6(b), fourth subpara-

graph, first indent

— paragraph 6(b), fourth subpara-
graph, second indent, first sen-
tence

— paragraph 6(b), fourth subpara-

graph, second indent, second
sentence

— paragraph 6(b), fifth subpara-

graph, first and second indents

— paragraph 6(b), fifth subpara-

graph, third indent, first sentence

— paragraph 6(b), fifth subpara-

graph, third indent, second sen-
tence

— paragraph 6(c), first indent

— paragraph 6(c), second indent

— paragraph 6(d)

— paragraph 6(e), first subparagraph

— paragraph 6(e), second subpara-

graph

— paragraph 7, first part of the

sentence

— paragraph 7, second part of the

sentence

— paragraph 8, first and second

subparagraphs

— paragraph 9(a), first subpara-

graph, first indent

— paragraph 9(a), first subpara-
graph, second indent

— paragraph 9(a), first subpara-

graph, third indent

— paragraph 9(a), second subpara-

graph

Article 264(1)(d)

Article 264(2), first subparagraph

Article 264(1)(c) and (e)

Article 264(1)(f)

Article 264(2), second subparagraph

Article 265(1)(a) and (b)

Article 265(1)(c)

Article 265(2)

Article 263(1), second subparagraph

Article 266

Article 254

Article 268

Article 259

Article 207, first paragraph
Article 256
Article 267

Article 207, second paragraph

Article 273, first and second paragraphs

Article 272(1), first subparagraph,
point (c)

Article 272(1), first subparagraph,
points (a) and (d)

Article 272(1), first subparagraph,
point (b)

Article 272(1), second subparagraph

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

— paragraph 9(b)

— paragraph 9(c)

— paragraph 9(d), first subpara-

graph, first and second indents

— paragraph 9(d), second subpara-
graph, first to fourth indents

— paragraph 9(d), third subpara-

graph

— paragraph 9(e), first subparagraph

— paragraph 9(e), second subpara-
graph, first and second indents

— paragraph 10

— paragraph 11

— paragraph 12, introductory sen-

tence

— paragraph 12(a), first, second and

third indents

— paragraph 12(b), first second and

third indents

Article 28i inserting a third subpara-
graph into Article 24(3)

— paragraph 3, third subparagraph

Article 28j, point (1) inserting a second
subparagraph into Article 25(4)

— paragraph 4, second subpara-

graph

Article 28j, point (2) replacing Arti-
cle 25(5) and (6)

— paragraph 5, first subparagraph,

points (a), (b) and (c)

— paragraph 5, second subpara-

graph

— paragraph 6(a), first subpara-

graph, first sentence

— paragraph 6(a), first subpara-
graph, second sentence

Article 272(3)

Article 212

Article 238(1)(a) and (b)

Article 238(2)(a) to (d)

Article 238(3)

Article 239

Article 240, points (1) and (2)

Articles 209 and 257

Articles 210 and 258

Article 269

Article 270(a), (b) and (c)

Article 271(a), (b) and (c)

Article 283(1)(b) and (c)

Article 272(2)

Article 300, points (1), (2) and (3)

Article 302

Article 301(1)

Article 303(1)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

— paragraph 6(a), second subpara-

graph, first, second and third
indents

— paragraph 6(a), third subpara-

graph

— paragraph 6(b)

Article 28j, point (3) inserting a second
subparagraph into Article 25(9)

— paragraph 9, second subpara-

graph

Article 28k, point (1), first subpara-
graph

Article 28k, point (1), second subpara-
graph, point (a)

Article 28k, point (1), second subpara-
graph, points (b) and (c)

Article 28k, points (2), (3) and (4)

Article 28k, point (5)

Article 28l, first paragraph

Article 28l, second and third paragraphs

Article 28l, fourth paragraph

Article 28m

Article 28n

Article 28o(1), introductory sentence

Article 28o(1)(a), first sentence

Article 28o(1)(a), second sentence

Article 28o(1)(b)

Article 28o(1)(c), first second and third
indents

Article 28o(1)(d), first and second
subparagraphs

Article 303(2)(a), (b) and (c)

Article 303(3)

Article 301(1)

Article 305

—

Article 158(3)

—

—

Article 158(2)

—

Article 402(1) and (2)

—

Article 399, first paragraph

—

Article 326, first paragraph

Article 327(1) and (3)

Article 327(2)

Article 328

Article 329(a), (b) and (c)

Article 330, first and second paragraphs

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 28o(1)(e)

Article 28o(1)(f)

Article 28o(1)(g)

Article 28o(1)(h)

Article 28o(2)

Article 28o(3)

Article 28o(4)

Article 28p(1), first, second and third
indents

Article 28p(2)

Article 28p(3), first subparagraph, first
and second indents

Article 28p(3), second subparagraph

Article 28p(4)(a) to (d)

Article 28p(5), first and second indents

Article 28p(6)

Article 28p(7), first subparagraph,
points (a), (b) and (c)

Article 28p(7), second subparagraph,
first indent

Article 28p(7), second subparagraph,
second, third and fourth indents

Article 29(1) to (4)

Article 29a

Article 30(1)

Article 30(2), first and second sentences

Article 30(2), third sentence

Article 332

Article 331

Article 4(b)

Article 35
Article 139(3), second subparagraph

Article 326, second paragraph

Article 341

—

Article 405, points (1), (2) and (3)

Article 406

Article 407(a) and (b)

—

Article 408(1)(a) to (d)

Article 408(2)(a) and (b)

Article 409

Article 410(1)(a), (b) and (c)

—

Article 410(2)(a), (b) and (c)

Article 398(1) to (4)

Article 397

Article 396(1)

Article 396(2), first subparagraph

Article 396(2), second subparagraph

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Article 30(3) and (4)

Article 31(1)

Article 31(2)

Article 33(1)

Article 33(2)

Article 33a(1), introductory sentence

Article 33a(1)(a)

Article 33a(1)(b)

Article 33a(1)(c)

Article 33a(2), introductory sentence

Article 33a(2)(a)

Article 33a(2)(b)

Article 34

Article 35

Articles 36 and 37

Article 38

Annex A(I)(1) and (2)

Annex A(I)(3)

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

Article 396(3) and (4)

—

Article 400

Article 401

Article 2(3)

Article 274

Article 275

Article 276

Article 277

Article 278

Article 279

Article 280

Article 404

Article 403

—

Article 414

Annex VII, point (1)(a) and (b)

Annex VII, points (1)(c) and (d)

Annex VII, points (2)(a) to (f)

Annex VII, points (3) and (4)

Annex VII, points (4)(a) to (d)

Article 295(2)

Article 295(1), point (5)

Annex VIII, points (1) to (9)

—

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

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)

Annex F(10)

Annex F(12)

Annex F(16)

Annex F(17), first and second subpara-
graphs

Annex F(23)

Annex F(25)

Annex F(27)

Annex G(1) and (2)

Annex H, first paragraph

Annex H, second paragraph, introduc-
tory sentence

Annex H, second paragraph, points (1)
to (6)

Annex H, second paragraph, point (7),
first and second subparagraphs

Annex H, second paragraph, points (8)
to (17)

Annex I, introductory sentence

Annex I(a), first to seventh indents

Annex I, points (1) to (13)

Annex X, Part A, point (1)

Annex X, Part A, point (2)

Annex X, Part A, point (3)

Annex X, Part A, point (4)

Annex X, Part B, point (1)

Annex X, Part B, points (2)(a) to (j)

Annex X, Part B, points (3) to (6)

Annex X, Part B, point (7)

Annex X, Part B, point (8)

Annex X, Part B, point (9)

Annex X, Part B, point (10)

Annex X, Part B, point (11)

Annex X, Part B, point (12)

Annex X, Part B, point (13)

Article 391

Article 98(3)

—

Annex III, points (1) to (6)

Annex III, points (7) and (8)

Annex III, points (9) to (18)

—

Annex IX, Part A, points (1) to (7)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

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 paragraph

Annex M, points (a) to (f)

Article 1, point (1), second subpara-
graph, of Directive 89/465/EEC

Article 2 of Directive 94/5/EC

Article 3, first and second sentences, of
Directive 94/5/EC

Article 4 of Directive 2002/38/EC

Article 5 of Directive 2002/38/EC

Annex IX, Part B, points (1) and (2)

Annex IX, Part C

Annex V, introductory sentence

Annex V, points (1) to (25)

Annex IV, points (1)(a), (b) and (c)

Annex IV, points (2) to (5)

Annex II, points (1) to (5)

Article 56(2)

Annex VI, points (1) to (6)

Article 133, second paragraph

Article 342

Article 343, first and second paragraphs

Article 56(3)
Article 57(2)
Article 357

—

Annex VIII(II), point (2)(a) of the Act of
Accession of Greece

Article 287, point (1)

Annex VIII(II), point (2)(b) of the Act of
Accession of Greece

Article 375

Annex XXXII(IV), point (3)(a), first
indent and second indent, first sentence,
of the Act of Accession of Spain and
Portugal

Article 287, points (2) and (3)

Annex XXXII(IV), point (3)(b), first
subparagraph, of the Act of Accession
of Spain and Portugal

Article 377

Annex XV(IX), point (2)(b), first sub-
paragraph, of the Act of Accession of
Austria, Finland and Sweden

Article 104

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Annex XV(IX), point (2)(c), first sub-
paragraph, of the Act of Accession of
Austria, Finland and Sweden

Article 287, point (4)

Annex XV(IX), point (2)(f), first subpar-
agraph, of the Act of Accession of
Austria, Finland and Sweden

Article 117(1)

Annex XV(IX), point (2)(g), first sub-
paragraph, of the Act of Accession of
Austria, Finland and Sweden

Article 119

Annex XV(IX), point (2)(h), first sub-
paragraph, first and second indents, of
the Act of Accession of Austria, Finland
and Sweden

Article 378(1)

Annex XV(IX), point (2)(i), first subpar-
agraph, first indent, of the Act of
Accession of Austria, Finland and
Sweden

—

Annex XV(IX), point (2)(i), first subpar-
agraph, second and third indents, of the
Act of Accession of Austria, Finland and
Sweden

Article 378(2)(a) and (b)

Annex XV(IX), point (2)(j) of the Act of
Accession of Austria, Finland and
Sweden

Article 287, point (5)

Annex XV(IX), point (2)(l), first subpar-
agraph, of the Act of Accession of
Austria, Finland and Sweden

Article 111(a)

Annex XV(IX), point (2)(m), first sub-
paragraph, of the Act of Accession of
Austria, Finland and Sweden

Article 379(1)

Annex XV(IX), point (2)(n), first sub-
paragraph, first and second indents, of
the Act of Accession of Austria, Finland
and Sweden

Article 379(2)

Annex XV(IX), point (2)(x), first indent,
of the Act of Accession of Austria,
Finland and Sweden

Article 253

Annex XV(IX), point (2)(x), second
indent, of the Act of Accession of
Austria, Finland and Sweden

Article 287, point (6)

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Annex XV(IX), point (2)(z), first sub-
paragraph, of the Act of Accession of
Austria, Finland and Sweden

Article 111(b)

Annex XV(IX), point (2)(aa), first sub-
paragraph, first and second indents, of
the Act of Accession of Austria, Finland
and Sweden

Article 380

Protocol No 2 of the Act of Accession
of Austria, Finland and Sweden con-
cerning the Åland Islands

Article 6(1)(d)

Annex V(5), point (1)(a) of the 2003
Act of Accession of the Czech Republic,
Estonia, Cyprus, Latvia, Lithuania, Hun-
gary, Malta, Poland Slovenia and Slova-
kia

Article 123

Annex V(5), point (1)(b) of the 2003
Act of Accession

Article 381

Annex VI(7), point (1)(a) of the 2003
Act of Accession

Article 124

Annex VI(7), point (1)(b) of the 2003
Act of Accession

Article 382

Annex VII(7), point (1), first and second
subparagraphs, of the 2003 Act of
Accession

Article 125(1) and (2)

Annex VII(7), point (1), third subpara-
graph, of the 2003 Act of Accession

—

Annex VII(7), point (1), fourth subpar-
agraph, of the 2003 Act of Accession

Article 383(a)

Annex VII(7), point (1), fifth subpara-
graph, of the 2003 Act of Accession

—

Annex VII(7), point (1), sixth subpara-
graph, of the 2003 Act of Accession

Article 383(b)

Annex VIII(7), point (1)(a) of the 2003
Act of Accession

—

Annex VIII(7), point (1)(b), second
subparagraph, of the 2003 Act of
Accession

Article 384(a)

Annex VIII(7), point (1), third subpara-
graph, of the 2003 Act of Accession

Article 384(b)

Annex IX(8), point (1) of the 2003 Act
of Accession

Article 385

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Directive 67/227/EEC

Directive 77/388/EEC

Amending Directives

Other acts

This Directive

Annex X(7), point (1)(a)(i) and (ii) of the
2003 Act of Accession

Article 126(a) and (b)

Annex X(7), point (1)(c) of the 2003
Act of Accession

Article 386

Annex XI(7), point (1) of the 2003 Act
of Accession

Article 127

Annex XI(7), point (2)(a) of the 2003
Act of Accession

Article 387(c)

Annex XI(7), point (2)(b) of the 2003
Act of Accession

Article 387(a)

Annex XI(7), point (2)(c) of the 2003
Act of Accession

Article 387(b)

Annex XII(9), point (1)(a) of the 2003
Act of Accession

Article 128(1) and (2)

Annex XII(9), point (1)(b) of the 2003
Act of Accession

Article 128(3), (4) and (5)

Annex XII(9), point (2) of the 2003 Act
of Accession

Article 388

Annex XIII(9), point (1)(a) of the 2003
Act of Accession

Article 129(1) and (2)

Annex XIII(9), point (1)(b) of the 2003
Act of Accession

Article 389

Annex XIV(7), first subparagraph, of the
2003 Act of Accession

Article 130(a) and (b)

Annex XIV(7), second subparagraph, of
the 2003 Act of Accession

—

Annex XIV(7), third subparagraph, of
the 2003 Act of Accession

Article 390

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