(c)

Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia · European Union

Article 17(3)(b), in the version set out in Article 28f(1) The Sixth VAT Directive contains two versions of Article 17(3)(b). Article 28f(1) of that Directive contains the provision which is currently applicable. This particular situation was not properly accounted for in Protocol No. 3 to the Act of Accession which in error amended the version of Article 17(3)(b) which is not currently applicable. The version currently applicable has therefore also to be amended. , is replaced by the following: ‘(b) transactions which are exempt pursuant to Article 14(1)(g) and (i), 15, 16(1) (B), (C), (D) or (E) or (2) or 28c (A) and (C).’.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.