Chapter 1

in force

SUBJECT MATTER AND SCOPE

Directive 2006/112/EC — common system of VAT (Richtlijn 2006/112/EG (btw)) · Articles: 4

Section None

SUBJECT MATTER AND SCOPE

1 Article 1

1. This Directive establishes the common system of value added tax (VAT).

2 Article 2

1. The following transactions shall be subject to VAT:

3 Article 3

1. By way of derogation from Article 2(1)(b)(i), the following transactions shall not be subject to VAT:

4 Article 4

In addition to the transactions referred to in Article 3, the following transactions shall not be subject to VAT: