Chapter 9

The exemptions provided for in Chapters 2 to 9 shall apply without prejudice to other Community provisions and in accordance with conditions which…

1. Member States shall exempt the following transactions:

Member States may make the granting to bodies other than those governed by public law of each exemption provided for in points (b), (g), (h), (i)…

The supply of goods or services shall not be granted exemption, as provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1), in…

1. Member States shall exempt the following transactions:

Member States shall exempt the following transactions:

1. Member States may allow taxable persons a right of option for taxation in respect of the following transactions:

1. Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the…

1. The exemption provided for in Article 138(1) shall not apply to the supply of goods carried out by taxable persons who are covered by the…

Member States shall exempt the following transactions:

Each Member State shall take specific measures to ensure that VAT is not charged on the intra-Community acquisition of goods within its territory…

Member States shall exempt the supply of intra-Community transport of goods to and from the islands making up the autonomous regions of the Azores…

Member States shall exempt the following transactions:

Member States shall exempt the supply of services relating to the importation of goods where the value of such services is included in the taxable…

1. The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions…

1. Member States shall exempt the following transactions:

1. Where the supply of goods referred to in point (b) of Article 146(1) relates to goods to be carried in the personal luggage of travellers, the…

Member States shall exempt the following transactions:

Portugal may treat sea and air transport between the islands making up the autonomous regions of the Azores and Madeira and between those regions and…

1. The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions…

1. Member States shall exempt the following transactions:

Member States shall exempt the supply of gold to central banks.

Member States shall exempt the supply of services by intermediaries, acting in the name and on behalf of another person, where they take part in the…

For the purposes of this Section, ‘warehouses other than customs warehouses’ shall, in the case of products subject to excise duty, mean the places…

Without prejudice to other Community tax provisions, Member States may, after consulting the VAT Committee, take special measures designed to exempt…

1. Member States may exempt the following transactions:

1. Member States may exempt the following transactions:

1. By way of derogation from Article 157(2), Member States may provide for warehousing arrangements other than customs warehousing in the following…

Member States may exempt the supply of services relating to the supply of goods referred to in Article 156, Article 157(1)(b) or Article 158.

1. Member States may exempt the following transactions:

Member States may exempt supply of the following goods and of services relating thereto:

Where Member States exercise the option provided for in this Section, they shall take the measures necessary to ensure that the intra-Community…

If the goods cease to be covered by the arrangements or situations referred to in this Section, thus giving rise to importation for the purposes of…

1. Member States may, after consulting the VAT Committee, exempt the following transactions carried out by, or intended for, a taxable person up to…

Member States may set a common maximum amount for transactions which they exempt pursuant to Article 164.

The Commission shall, where appropriate, as soon as possible, present to the Council proposals concerning common arrangements for applying VAT to the…