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 10 U.K. Exemptions for transactions relating to international trade

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

Article 159 U.K.

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.