Council Directive 91/680/EEC of 16 December 1991… Article 28i
Article 28i
Special scheme for small undertakings
The following subparagraph shall be added to Article 24 (3):
''In any event supplies of new means of transport effected under the conditions laid down in Article 28c (A) shall be excluded from exemption from tax under paragraph 2.".
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 28i of Council Directive 91/680/EEC of 16 December 1991… (LawPlayer, data as of 2026-07-04)