Article 171 › 3
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Directive 86/560/EEC shall not apply to: (a) amounts of VAT which according to the legislation of the Member State of refund have been incorrectly invoiced; (b) invoiced amounts of VAT in respect of supplies of goods the supply of which is, or may be, exempt pursuant to Article 138 or Article 146(1)(b).
← 2 · All articles · 171a →
Source: EUR-Lex CELLAR · retrieved 2026-08-05