Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE IX U.K. EXEMPTIONS

CHAPTER 3 U.K. Exemptions for other activities

Article 136 U.K.

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 [F1 Articles 380 to 390b], if those goods have not given rise to deductibility;

(b)

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

Textual Amendments

F1 Substituted by Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax.