Council Implementing Regulation (EU) No 282/2011 Article 49

Article 49

The exemption provided for in Article 151 of Directive 2006/112/EC shall also apply to electronic services where these are provided by a taxable person to whom the special scheme for electronically supplied services provided for in Articles 357 to 369 of that Directive applies.

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Other provisions in SECTION 5 — Exemptions relating to certain transactions treated as exports

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 49 of Council Implementing Regulation (EU) No 282/2011 (LawPlayer, data as of 2026-07-04)

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