Article 1

Tenth Council Directive 84/386/EEC of 31 July 1984 on the harmonization of the laws of the Member States relating to turnover taxes, amending Directive 77/388/EEC - Application of value added tax to the hiring out of movable tangible property · European Union

Directive 77/388/EEC is hereby amended as follows: 1. Article 9 (2) (d) is deleted; 2. in Article 9 (2) (e) the following indent is added: '- the hiring out of movable tangible property, with the exception of all forms of transport.'; 3. in Article 9 (3), 'and the hiring out of movable tangible property' is replaced by 'and the hiring out of forms of transport'.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.