Dutch Legislation

Article 379

in force

DEROGATIONS

Directive 2006/112/EC — common system of VAT · Chapter 13 · In force since None

Source

1. Finland may continue to tax the transactions listed in point (2) of Annex X, Part A, for as long as the same transactions are taxed in any of the Member States which were members of the Community on 31 December 1994.

2. Finland may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the supply of services by authors, artists and performers, listed in point (2) of Annex X, Part B, and the transactions listed in points (5), (9) and (10) of Annex X, Part B, for as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994.

1. Finland mag de in bijlage X, deel A, punt 2, vermelde handelingen blijven belasten, zolang dezelfde handelingen worden belast in een van de lidstaten die op 31 december 1994 lid van de Gemeenschap waren.

2. Finland mag onder de voorwaarden die in deze lidstaat op de datum van zijn toetreding bestonden, de in bijlage X, deel B, punt 2, vermelde diensten verricht door auteurs, kunstenaars en vertolkers van kunstwerken, alsmede de in bijlage X, deel B, punten 5, 9 en 10, vermelde handelingen blijven vrijstellen, zolang dezelfde vrijstellingen worden toegepast in een van de lidstaten die op 31 december 1994 lid van de Gemeenschap waren.