art_129a__para

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

Only COVID-19 in vitro diagnostic medical devices that are in conformity with the applicable requirements set out in Directive 98/79/EC of the European Parliament and of the Council ( 2 ) or Regulation (EU) 2017/746 of the European Parliament and of the Council ( 3 ) and other applicable Union legislation shall be eligible for the measures provided for in the first subparagraph.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.