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

Article 165 U.K.

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