CHAPTER VIII

EXEMPTIONS
SECTION 4

Exemptions on exportation

(Articles 146 and 147 of Directive 2006/112/EC)
Article 47
‘Means of transport for private use’ as referred to in point (b) of Article 146(1) of Directive 2006/112/EC shall include means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law within the meaning of Article 13 of that Directive and associations.