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					<dc:identifier>http://www.legislation.gov.uk/eudr/2006/112/title/IX/chapter/1</dc:identifier><dc:title>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</dc:title><dct:alternative>Council Directive 2006/112/EC</dct:alternative><dc:description>Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax</dc:description><dc:modified>2021-02-09</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20201212</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2020-12-12</dct:valid>
					
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					<atom:link rel="up" href="http://www.legislation.gov.uk/eudr/2006/112/title/IX" title="Title IX"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eudr/2006/112/title/VIII/chapter/5" title="Chapter; Title VIII Chapter 5"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eudr/2006/112/title/VIII/chapter/5" title="Chapter; Title VIII Chapter 5"/><atom:link rel="next" href="http://www.legislation.gov.uk/eudr/2006/112/title/IX/chapter/2" title="Chapter; Title IX Chapter 2"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eudr/2006/112/title/IX/chapter/2" title="Chapter; Title IX Chapter 2"/>
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               <Number>CHAPTER 1</Number>
               <Title>General provisions</Title>
               <P1 DocumentURI="http://www.legislation.gov.uk/eudr/2006/112/article/131" IdURI="http://www.legislation.gov.uk/id/eudr/2006/112/article/131" id="article-131" RestrictStartDate="2006-11-28" RestrictExtent="E+W+S+N.I.">
                  <Pnumber>Article 131</Pnumber>
                  <P1para>
                     <Text>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 straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse.</Text>
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