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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 150

Article 150

1.   The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions provided for in Article 148 and to lay down the detailed rules for their implementation. 2.   Pending the entry into force of the provisions referred to in paragraph 1, Member States may limit the scope of the exemptions provided for in points (a) and (b) of Article 148.

查看整部法規全文 → · 開啟所屬章節:CHAPTER 7 — EXEMPTIONS RELATED TO INTERNATIONAL TRANSPORT

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