Article 132 › 2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
For the purposes of point (o) of paragraph 1, Member States may introduce any restrictions necessary, in particular as regards the number of events or the amount of receipts which give entitlement to exemption.
National law under this provision
1 national measure recorded under this provision, in 1 form — sign in to view the analysis.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05