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

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TITLE XIII U.K. DEROGATIONS

CHAPTER 1 U.K. Derogations applying until the adoption of definitive arrangements

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

Article 384 U.K.

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:

(a)

the supply of services by authors, artists and performers, as referred to in point (2) of Annex X, Part B;

(b)

the international transport of passengers, as referred to in point (10) of Annex X, Part B.