Article 136

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

Member States shall exempt the following transactions: (a) the supply of goods used solely for an activity exempted under Articles 132, 135, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390c, if those goods have not given rise to deductibility; (b) the supply of goods on the acquisition or application of which VAT was not deductible, pursuant to Article 176.

Cited at article level by

Council Directive 2009/132/EC of 19 October 2009 determining the… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.