art_133__para__2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Member States which, pursuant to Annex E of Directive 77/388/EEC, on 1 January 1989 applied VAT to the transactions referred to in Article 132(1)(m) and (n) ►C1 may also apply the conditions provided for in point (d) of the first paragraph of this Article ◄ when the said supply of goods or services by bodies governed by public law is granted exemption.
← (d) · All articles · Article 134 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.