ANNEX VIII

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting; packing and preparation for market, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural products; storage of agricultural products; stock minding, rearing and fattening; hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings; technical assistance; destruction of weeds and pests, dusting and spraying of crops and land; operation of irrigation and drainage equipment; lopping, tree felling and other forestry services.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.