art_147__para
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
However, Member States may exempt a supply with a total value of less than the amount specified in point (c) of the first subparagraph.
Cited at article level by
COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) — sign in to see which provisions, and what they say.
National law under this provision
1 national measure recorded under this provision, in 1 form — sign in to view the analysis.
← (c) · All articles · 2. →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.