Article 136
Member States shall exempt the following transactions: (a) the supply of goods used solely for an activity exempted under Articles 132, 135, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390, if those goods have not given rise to deductibility; (b) the supply of goods on the acquisition or application of which VAT was not deductible, pursuant to Article 176.