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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ANNEX IV

LIST OF THE SERVICES REFERRED TO IN ARTICLE 106

ANNEX IV附則

ANNEX IV LIST OF THE SERVICES REFERRED TO IN ARTICLE 106 (1) Minor repairing of: (a) bicycles; (b) shoes and leather goods; (c) clothing and household linen (including mending and alteration); (2) renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied; (3) window-cleaning and cleaning in private households; (4) domestic care services such as home help and care of the young, elderly, sick or disabled; (5) hairdressing.

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