Coucil directive 2006/112/EC on the common system of value added tax
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COUNCIL DIRECTIVE 2006/112/EC

on the common system of value added tax

of 28 November 2006

on the common system of value added tax

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Commu- nity, and in particular Article 93 thereof,

Having regard to the proposal from the Commission, Having regard to the Opinion of the European Parliament,

Having regard to the Opinion of the European Economic and Social Committee,

Whereas:

  1. Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (1) has been significantly amended on several occasions. Now that new amendments are being made to the said Directive, it is desirable, for reasons of clarity and rationalisation that the Directive should be recast.
  2. The recast text should incorporate all those provisions of Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (2) which are still applicable. That Directive should therefore be repealed.
  3. To ensure that the provisions are presented in a clear and rational manner, consistent with the principle of better regulation, it is appropriate to recast the structure and the wording of the Directive although this will not, in principle, bring about material changes in the existing legislation. A small number of substantive amendments are however inherent to the recasting exercise and should nevertheless be made. Where such changes are made, these are listed exhaustively in the provisions governing transposition and entry into force.
  4. The attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort
    (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2006/98/EC (OJ L 221, 12.8.2006, p. 9). conditions of competition or hinder the free movement of goods and services. It is therefore necessary to achieve such harmonisation of legislation on turnover taxes by means of a system of value added tax (VAT), such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Com- munity level.
  5. A VAT system achieves the highest degree of simplicity and of neutrality when the tax is levied in as general a manner as possible and when its scope covers all stages of production and distribution, as well as the supply of services. It is therefore in the interests of the internal market and of Member States to adopt a common system which also applies to the retail trade.
  6. It is necessary to proceed by stages, since the harmonisation of turnover taxes leads in Member States to alterations in tax structure and appreciable consequences in the budget- ary, economic and social fields.
  7. The common system of VAT should, even if rates and exemptions are not fully harmonised, result in neutrality in competition, such that within the territory of each Member State similar goods and services bear the same tax burden, whatever the length of the production and distribution chain.
  8. Pursuant to Council Decision 2000/597/EC, Euratom, of 29 September 2000 on the system of the European Communities' own resources (3), the budget of the European Communities is to be financed, without prejudice to other revenue, wholly from the Communities' own resources. Those resources are to include those accruing from VAT and obtained through the application of a uniform rate of tax to bases of assessment determined in a uniform manner and in accordance with Community rules.
  9. It is vital to provide for a transitional period to allow national laws in specified fields to be gradually adapted.
    (2) OJ 71, 14.4.1967, p. 1301. Directive as last amended by Directive 69/                      
    463/EEC (OJ L 320 of 20.12.1969, p. 34).                                              (3) OJ L 253, 7.10.2000, p. 42.
  10. During this transitional period, intra-Community transac- tions carried out by taxable persons other than exempt taxable persons should be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State.
  11. It is also appropriate that, during that transitional period, intra-Community acquisitions of a certain value, made by exempt persons or by non-taxable legal persons, certain intra-Community distance selling and the supply of new means of transport to individuals or to exempt or non- taxable bodies should also be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State, in so far as such transactions would, in the absence of special provisions, be likely to cause significant distortion of competition between Member States.
  12. For reasons connected with their geographic, economic and social situation, certain territories should be excluded from the scope of this Directive.
  13. In order to enhance the non-discriminatory nature of the tax, the term ‘taxable person’ should be defined in such a way that the Member States may use it to cover persons who occasionally carry out certain transactions.
  14. The term ‘taxable transaction’ may lead to difficulties, in particular as regards transactions treated as taxable transactions. Those concepts should therefore be clarified.
  15. With a view to facilitating intra-Community trade in work on movable tangible property, it is appropriate to establish the tax arrangements applicable to such transactions when they are carried out for a customer who is identified for VAT purposes in a Member State other than that in which the transaction is physically carried out.
  16. A transport operation within the territory of a Member State should be treated as the intra-Community transport of goods where it is directly linked to a transport operation carried out between Member States, in order to simplify not only the principles and arrangements for taxing those domestic transport services but also the rules applicable to ancillary services and to services supplied by intermediaries who take part in the supply of the various services.
  17. Determination of the place where taxable transactions are carried out may engender conflicts concerning jurisdiction as between Member States, in particular as regards the supply of goods for assembly or the supply of services. Although the place where a supply of services is carried out should in principle be fixed as the place where the supplier has established his place of business, it should be defined as being in the Member State of the customer, in particular in the case of certain services supplied between taxable persons where the cost of the services is included in the price of the goods.
  18. It is necessary to clarify the definition of the place of taxation of certain transactions carried out on board ships, aircraft or trains in the course of passenger transport within the Community.
  19. Electricity and gas are treated as goods for VAT purposes. It is, however, particularly difficult to determine the place of supply. In order to avoid double taxation or non taxation and to attain a genuine internal market free of barriers linked to the VAT regime, the place of supply of gas through the natural gas distribution system, or of electricity, before the goods reach the final stage of consumption, should therefore be the place where the customer has established his business. The supply of electricity and gas at the final stage, that is to say, from traders and distributors to the final consumer, should be taxed at the place where the customer actually uses and consumes the goods.
  20. In the case of the hiring out of movable tangible property, application of the general rule that supplies of services are taxed in the Member State in which the supplier is established may lead to substantial distortion of competi- tion if the lessor and the lessee are established in different Member States and the rates of taxation in those States differ. It is therefore necessary to establish that the place of supply of a service is the place where the customer has established his business or has a fixed establishment for which the service has been supplied or, in the absence thereof, the place where he has his permanent address or usually resides.
  21. However, as regards the hiring out of means of transport, it is appropriate, for reasons of control, to apply strictly the general rule, and thus to regard the place where the supplier has established his business as the place of supply.
  22. All telecommunications services consumed within the Community should be taxed to prevent distortion of competition in that field. To that end, telecommunications services supplied to taxable persons established in the Community or to customers established in third countries should, in principle, be taxed at the place where the customer for the services is established. In order to ensure uniform taxation of telecommunications services which are supplied by taxable persons established in third territories or third countries to non-taxable persons established in the Community and which are effectively used and enjoyed in the Community, Member States should, however, provide for the place of supply to be within the Community.
  23. Also to prevent distortions of competition, radio and television broadcasting services and electronically supplied services provided from third territories or third countries to persons established in the Community, or from the Community to customers established in third territories or third countries, should be taxed at the place of establishment of the customer.
  24. The concepts of chargeable event and of the chargeability of VAT should be harmonised if the introduction of the common system of VAT and of any subsequent amend- ments thereto are to take effect at the same time in all Member States.
  25. The taxable amount should be harmonised so that the application of VAT to taxable transactions leads to comparable results in all the Member States.
  26. To prevent loss of tax revenues through the use of connected parties to derive tax benefits, it should, in specific limited circumstances, be possible for Member States to intervene as regards the taxable amount of supplies of goods or services and intra-Community acquisitions of goods.
  27. In order to combat tax evasion or avoidance, it should be possible for Member States to include within the taxable amount of a transaction which involves the working of investment gold provided by a customer, the value of that investment gold where, by virtue of being worked, the gold loses its status of investment gold. When they apply these measures, Member States should be allowed a certain degree of discretion.
  28. If distortions are to be avoided, the abolition of fiscal controls at frontiers entails, not only a uniform basis of assessment, but also sufficient alignment as between Member States of a number of rates and rate levels.
  29. The standard rate of VAT in force in the various Member States, combined with the mechanism of the transitional system, ensures that this system functions to an acceptable degree. To prevent divergences in the standard rates of VAT applied by the Member States from leading to structural imbalances in the Community and distortions of competi- tion in some sectors of activity, a minimum standard rate of 15 % should be fixed, subject to review.
  30. In order to preserve neutrality of VAT, the rates applied by Member States should be such as to enable, as a general rule, deduction of the VAT applied at the preceding stage.
  31. During the transitional period, certain derogations con- cerning the number and the level of rates should be possible.
  32. To achieve a better understanding of the impact of reduced rates, it is necessary for the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.
  33. In order to tackle the problem of unemployment, those intensive services. That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.
  34. However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality. Provision should therefore be made for an authorisation procedure to be introduced for a period that is fixed but sufficiently long, so that it is possible to assess the impact of the reduced rates applied to locally supplied services. In order to make sure that such a measure remains verifiable and limited, its scope should be closely defined.
  35. A common list of exemptions should be drawn up so that the Communities' own resources may be collected in a uniform manner in all the Member States.
  36. For the benefit both of the persons liable for payment of VAT and the competent administrative authorities, the methods of applying VAT to certain supplies and intra- Community acquisitions of products subject to excise duty should be aligned with the procedures and obligations concerning the duty to declare in the case of shipment of such products to another Member State laid down in Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (1).
  37. The supply of gas through the natural gas distribution system, and of electricity is taxed at the place of the customer. In order to avoid double taxation, the import- ation of such products should therefore be exempted from VAT.
  38. In respect of taxable operations in the domestic market linked to intra-Community trade in goods carried out during the transitional period by taxable persons not established within the territory of the Member State in which the intra-Community acquisition of goods takes place, including chain transactions, it is necessary to provide for simplification measures ensuring equal treat- ment in all the Member States. To that end, the provisions concerning the taxation system and the person liable for payment of the VAT due in respect of such operations should be harmonised. It is however, necessary to exclude in principle from such arrangements goods that are intended to be supplied at the retail stage.
  39. The rules governing deductions should be harmonised to the extent that they affect the actual amounts collected. The deductible proportion should be calculated in a similar manner in all the Member States.
  40. The scheme which allows the adjustment of deductions for capital goods over the lifetime of the asset, according to its actual use, should also be applicable to certain services with Member States wishing to do so should be allowed to                           experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour- (1) OJ L 76, 23.3.1992, p. 1. Directive as last amended by Directive 2004/106/EC (OJ L 359, 4.12.2004, p. 30). the nature of capital goods
  41. It is appropriate to specify the persons liable for payment of VAT, particularly in the case of services supplied by a person who is not established in the Member State in which the VAT is due.
  42. Member States should be able, in specific cases, to designate the recipient of supplies of goods or services as the person liable for payment of VAT. This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.
  43. Member States should be entirely free to designate the person liable for payment of the VAT on importation.
  44. Member States should be able to provide that someone other than the person liable for payment of VAT is to be held jointly and severally liable for its payment.
  45. The obligations of taxable persons should be harmonised as far as possible so as to ensure the necessary safeguards for the collection of VAT in a uniform manner in all the Member States.
  46. The use of electronic invoicing should allow tax authorities to carry out their monitoring activities. It is therefore appropriate, in order to ensure the internal market functions properly, to draw up a list, harmonised at Community level, of the particulars that must appear on invoices and to establish a number of common arrange- ments governing the use of electronic invoicing and the electronic storage of invoices, as well as for self-billing and the outsourcing of invoicing operations.
  47. Subject to conditions which they lay down, Member States should allow certain statements and returns to be made by electronic means, and may require that electronic means be used.
  48. The necessary pursuit of a reduction in the administrative and statistical formalities to be completed by businesses, particularly small and medium-sized enterprises, should be reconciled with the implementation of effective control measures and the need, on both economic and tax grounds, to maintain the quality of Community statistical instru- ments.
  49. Member States should be allowed to continue to apply their special schemes for small enterprises, in accordance with common provisions, and with a view to closer harmonisa- tion.
  50. Member States should remain free to apply a special scheme involving flat rate rebates of input VAT to farmers not covered by the normal scheme. The basic principles of that special scheme should be established and a common method adopted, for the purposes of collecting own resources, for calculating the value added by such farmers.
  51. It is appropriate to adopt a Community taxation system to be applied to second-hand goods, works of art, antiques and collectors' items, with a view to preventing double taxation and the distortion of competition as between taxable persons.
  52. The application of the normal VAT rules to gold constitutes a major obstacle to its use for financial investment purposes and therefore justifies the application of a special tax scheme, with a view also to enhancing the international competitiveness of the Community gold market.
  53. The supply of gold for investment purposes is inherently similar to other financial investments which are exempt from VAT. Consequently, exemption appears to be the most appropriate tax treatment for supplies of investment gold.
  54. The definition of investment gold should cover gold coins the value of which primarily reflects the price of the gold contained. For reasons of transparency and legal certainty, a yearly list of coins covered by the investment gold scheme should be drawn up, providing security for the operators trading in such coins. That list should be without prejudice to the exemption of coins which are not included in the list but which meet the criteria laid down in this Directive.
  55. In order to prevent tax evasion while at the same time alleviating the financing burden for the supply of gold of a degree of purity above a certain level, it is justifiable to allow Member States to designate the customer as the person liable for payment of VAT.
  56. In order to facilitate compliance with fiscal obligations by operators providing electronically supplied services, who are neither established nor required to be identified for VAT purposes within the Community, a special scheme should be established. Under that scheme it should be possible for any operator supplying such services by electronic means to non-taxable persons within the Community, if he is not otherwise identified for VAT purposes within the Commu- nity, to opt for identification in a single Member State.
  57. It is desirable for the provisions concerning radio and television broadcasting and certain electronically supplied services to be put into place on a temporary basis only and to be reviewed in the light of experience within a short period of time.
  58. It is necessary to promote the uniform application of the provisions of this Directive and to that end an advisory committee on value added taxshould be set up to enable the Member States and the Commission to cooperate closely.
  59. Member States should be able, within certain limits and subject to certain conditions, to introduce, or to continue to apply, special measures derogating from this Directive in order to simplify the levying of tax or to prevent certain forms of tax evasion or avoidance.
  60. In order to ensure that a Member State which has submitted a request for derogation is not left in doubt as to what action the Commission plans to take in response, time- limits should be laid down within which the Commission must present to the Council either a proposal for authorisation or a communication setting out its objec- tions.
  61. It is essential to ensure uniform application of the VAT system. Implementing measures are appropriate to realise that aim.
  62. Those measures should, in particular, address the problem of double taxation of cross-border transactions which can occur as the result of divergences between Member States in the application of the rules governing the place where taxable transactions are carried out.
  63. Although the scope of the implementing measures would be limited, those measures would have a budgetary impact which for one or more Member States could be significant. Accordingly, the Council is justified in reserving to itself the right to exercise implementing powers.
  64. In view of their limited scope, the implementing measures should be adopted by the Council acting unanimously on a proposal from the Commission.
  65. Since, for those reasons, the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore be better achieved by at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
  66. The obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive change as compared with the earlier Directives. The obligation to transpose into national law the provisions which are unchanged arises under the earlier Directives.
  67. This Directive should be without prejudice to the obligations of the Member States in relation to the time- limits for transposition into national law of the Directives listed in Annex XI, Part B,

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Coucil directive 2006/112/EC on the common system of value added tax
Title I subject matter and scope

Article 1

Article 2

Article 3

Article 4

Title II Territorial scope

Article 5

Article 6

Article 7

Article 8

Title III Taxable persons

Article 9

Article 10

Article 11

Article 12

Article 13

Title IV Taxable transactions
Chapter 1 supply of goods

Article 14

Article 15

Article 16

Article 17

Article 18

Article 19

Chapter 2 Intra-Community acquisition of goods

Article 20

Article 21

Article 22

Article 23

Chapter 3 Supply of services

Article 24

Article 25

Article 26

Article 27

Article 28

Article 29

Chapter 4 Importation of goods

Article 30

Title V Place of taxable transactions
Chapter 1 Place of supply of goods
Section 1 Supply of goods without transport

Article 31

Section 2 Supply of goods with transport

Article 32

Article 33

Article 34

Article 35

Article 36

Section 3 Supply of goods on board ships, aircraf t or trains

Article 37

Section 4 Supply of goods through dis tr ibution sys tems

Article 38

Article 39

Chapter 2 Place of an intra-Community acquisition of goods

Article 40

Article 41

Article 42

Chapter 3 Place of supply of services
Section 1 General rule

Article 43

Section 2 Par ticular provisions
Subsection 1 Supply of services b y inter mediaries

Article 44

Subsection 2 Supply of services connected with immo vable property

Article 45

Subsection 3 Supply of transport

Article 46

Article 47

Article 48

Article 49

Article 50

Article 51

Subsection 4 Supply of cultural and similar services, ancillar y transport services or services relating to movable tangible property

Article 52

Article 53

Article 54

Article 55

Subsection 5 Supply of miscellaneous services

Article 56

Article 57

Subsection 6 Criterion of effective use and enjoyment

Article 58

Article 59

Chapter 4 Place of importation of goods

Article 60

Article 61

Title VI Chargeble event and chargeability of vat
Chapter 1 General provisions

Article 62

Chapter 2 Supply of goods or services

Article 63

Article 64

Article 65

Article 66

Article 67

Chapter 3 Intra-Community acquisition of goods

Article 68

Article 69

Chapter 4 Importation of goods

Article 70

Article 71

Title VII Taxable amount
Chapter 1 Improtation of goods

Article 72

Chapter 2 Supply of goods or services

Article 73

Article 74

Article 75

Article 76

Article 77

Article 78

Article 79

Article 80

Article 81

Article 82

Chapter 3 Intra-Community acquisition of goods

Article 83

Article 84

Chapter 4 Importation of goods

Article 85

Article 86

Article 87

Article 88

Article 89

Chapter 5 Miscellaneous provisions

Article 90

Article 91

Article 92

Title VIII Rates
Chapter 1 Application of rates

Article 93

Article 94

Article 95

Chapter 2 Structure and level of rates
Section 1 Standard rate

Article 96

Article 97

Section 2 Reduced rates

Article 98

Article 99

Article 100

Article 101

Section 3 Particular provisions

Article 102

Article 103

Article 104

Article 105

Chapter 3 Temporary provisions for particular labour-intensive services

Article 106

Article 107

Article 108

Chapter 4 Special provisions applying until the adoption of definitive arrangements

Article 109

Article 110

Article 111

Article 112

Article 113

Article 114

Article 115

Article 116

Article 117

Article 118

Article 119

Article 120

Article 121

Article 122

Chapter 5 Temporary provisions

Article 123

Article 124

Article 125

Article 126

Article 127

Article 128

Article 129

Article 130

Title IX Exemptions
Chapter 1 General provisions

Article 131

Chapter 2 Exemptions for certain activities in the public interest

Article 132

Article 133

Article 134

Chapter 3 Exemptions for other activities

Article 135

Article 136

Article 137

Chapter 4 Exemptions for intra-community transactions
Section 1 Ex emptions related to the supply of goods

Article 138

Article 139

Section 2 Exemptions for intra-Community acquisitions of goods

Article 140

Article 141

Section 3 Exemptions for certain transport services

Article 142

Chapter 5 Exemptions on importation

Article 143

Article 144

Article 145

Chapter 6 Exemptions on exportation

Article 146

Article 147

Chapter 7 Exemptions related to international transport

Article 148

Article 149

Article 150

Chapter 8 Exemptions relating to certain Transactions treated as exports

Article 151

Article 152

Chapter 9 Exemptions for the supply of services by intermediaries

Article 153

Chapter 10 Exemptions for transactions relating to international trade
Section 1 Customs warehouses, warehouses other than customs warehouses and similar arrangements

Article 154

Article 155

Article 156

Article 157

Article 158

Article 159

Article 160

Article 161

Article 162

Article 163

Section 2 Transactions exempted with a view to export and in the framework of trade between the Member States

Article 164

Article 165

Section 3 Provisions common to Sections 1 and 2

Article 166

Title X Deductions
Chapter 1 Origin and scope of right of deduction

Article 167

Article 168

Article 169

Article 170

Article 171

Article 172

Chapter 2 Proportional deduction

Article 173

Article 174

Article 175

Chapter 3 Restrictions on the right of deduction

Article 176

Article 177

Chapter 4 Rules governing exercise of the right of deduction

Article 178

Article 179

Article 180

Article 181

Article 182

Article 183

Chapter 5 Adjustment of deductions

Article 184

Article 185

Article 186

Article 187

Article 188

Article 189

Article 190

Article 191

Article 192

Title XI Obligations of taxable persons and certain non- taxable persons
Chapter 1 Obligation to pay
Section 1 Persons liable f or payment of VAT to the tax authorities

Article 193

Article 194

Article 195

Article 196

Article 197

Article 198

Article 199

Article 200

Article 201

Article 202

Article 203

Article 204

Article 205

Section 2 Payment arrangements

Article 206

Article 207

Article 208

Article 209

Article 210

Article 211

Article 212

Chapter 2 Identification

Article 213

Article 214

Article 215

Article 216

Chapter 3 Invoicing
Section 1 Definition

Article 217

Section 2 Concept of invoice

Article 218

Article 219

Section 3 Issue of invoices

Article 220

Article 221

Article 222

Article 223

Article 224

Article 225

Section 4 Content of invoices

Article 226

Article 227

Article 228

Article 229

Article 230

Article 231

Section 5 Sending invoices by electronic means

Article 232

Article 233

Article 234

Article 235

Article 236

Article 237

Section 6 Simplification measures

Article 238

Article 239

Article 240

Chapter 4 Accounting
Section 1 Definition

Article 241

Section 2 General obligations

Article 242

Article 243

Section 3 Specific obligations relating to the storage of all invoices

Article 244

Article 245

Article 246

Article 247

Article 248

Section 4 Right of access to invoices stored by electronic means in another Member State

Article 249

Chapter 5 Returns

Article 250

Article 251

Article 252

Article 253

Article 254

Article 255

Article 256

Article 257

Article 258

Article 259

Article 260

Article 261

Chapter 6 Recapitulative statements

Article 262

Article 263

Article 264

Article 265

Article 266

Article 267

Article 268

Article 269

Article 270

Article 271

Chapter 7 Miscellaneous provisions

Article 272

Article 273

Chapter 8 Obligations relating to certain importations and exportations
Section 1 Importation

Article 274

Article 275

Article 276

Article 277

Section 2 Exportation

Article 278

Article 279

Article 280

Title XII Special schemes
Chapter 1 Special scheme for small enterprises
Section 1 Simplified procedures for charging and collection

Article 281

Section 2 Exemptions or graduated relief

Article 282

Article 283

Article 284

Article 285

Article 286

Article 287

Article 288

Article 289

Article 290

Article 291

Article 292

Section 3 Reporting and review

Article 293

Article 294

Chapter 2 Common flat-rate scheme for farmers

Article 295

Article 296

Article 297

Article 298

Article 299

Article 300

Article 301

Article 302

Article 303

Article 304

Article 305

Chapter 3 Special scheme for travel agents

Article 306

Article 307

Article 308

Article 309

Article 310

Chapter 4 Special arrangements for second-hand goods, works of art, collectors' items and antiques
Section 1 Definitions

Article 311

Section 2 Special arrangements for taxable dealers
Subsection 1 Margin scheme

Article 312

Article 313

Article 314

Article 315

Article 316

Article 317

Article 318

Article 319

Article 320

Article 321

Article 322

Article 323

Article 324

Article 325

Subsection 2 Transitional arrangements for second-hand means of transport

Article 326

Article 327

Article 328

Article 329

Article 330

Article 331

Article 332

Section 3 Special arrangements for sales by public auction

Article 333

Article 334

Article 335

Article 336

Article 337

Article 338

Article 339

Article 340

Article 341

Section 4 Measures to prevent distortion of competition and tax evasion

Article 342

Article 343

Chapter 5 Special scheme for investment gold
Section 1 General provisions

Article 344

Article 345

Section 2 Exemption from VAT

Article 346

Article 347

Section 3 Taxation option

Article 348

Article 349

Article 350

Article 351

Section 4 Transactions on a regulated gold bullion market

Article 352

Article 353

Section 5 Special rights and obligations f or traders in investment gold

Article 354

Article 355

Article 356

Chapter 6 Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
Section 1 General provisions

Article 357

Article 358

Section 2 Special scheme for electronically supplied services

Article 359

Article 360

Article 361

Article 361

Article 362

Article 363

Article 364

Article 365

Article 366

Article 367

Article 368

Article 369

Title XIII Derogations
Chapter 1 Derogations applying until the adoption of definitive arrangements
Section 1 Derogations f or States which were members of the Community on 1 Januar y 1978

Article 370

Article 371

Article 372

Article 373

Article 374

Section 2 Derogations for States which acceded to the Community after 1 Januar y 1978

Article 375

Article 376

Article 377

Article 378

Article 379

Article 380

Article 381

Article 382

Article 383

Article 384

Article 385

Article 386

Article 387

Article 388

Article 389

Article 390

Section 3 Provisions common to Sections 1 and 2

Article 391

Article 392

Article 393

Chapter 2 Derogations subject to authorisation
Section 1 Simplification measures and measures to prevent tax evasion or avoidance

Article 394

Article 395

Section 2 International agreements

Article 396

Title XIV Miscellaneous
Chapter 1 Implementing measures

Article 397

Chapter 2 VAT Committee

Article 398

Chapter 3 Conversion rates

Article 399

Article 400

Chapter 4 Other taxes, duties and charges

Article 401

Title XV Final provisions
Chapter 1 Transitional arrangements for the taxation of trade between Member States

Article 402

Article 403

Article 404

Chapter 2 Transitional measures applicable in the context of accession to the European Union

Article 405

Article 406

Article 407

Article 408

Article 409

Article 410

Chapter 3 Transposition and entry into force

Article 411

Article 412

Article 413

Article 414

Applications

Annex I List of the activities referred to in the third subparagraph of article 13(1)

Annex II Indicative list of the electronically supplied services referred to in point (k) of article 56 (1)

Annex III List of supplies of goods and services to which the reduced rates referred to in article 98 may be applied

Annex IV List of the services referred to in arrticle 106

Annex V Categories of goods covered by warehousing arrangements other than customs warehousing as provided for under article 160(2)

Annex VI List of supplies of goods and services as referred to in point (d) of article 199(1)

Annex VII list of the agricultural production activities to in point (4) of article 295(1)

Annex VIII Indicative list of the agricultural services referred to in point (5) of article 295(1)

Annex IX Works of art, collectors items and antiques, as referred to points (2), (3) and (4) of article 311(1)

Annex X List of transactions covered by the derogations referred to in articles 370 and articles 375 to 390

Annex XI

Annex XII Correlation table