Article 135 › 2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The following shall be excluded from the exemption provided for in point (l) of paragraph 1: (a) the provision of accommodation, as defined in the laws of the Member States, in the hotel sector or in sectors with a similar function, including the provision of accommodation in holiday camps or on sites developed for use as camping sites; (b) the letting of premises and sites for the parking of vehicles; (c) the letting of permanently installed equipment and machinery; (d) the hire of safes.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05