2.

By way of derogation from paragraph 1, the following amounts shall be excluded from the calculation of the deductible proportion: the amount of turnover attributable to supplies of capital goods used by the taxable person for the purposes of his business; the amount of turnover attributable to incidental real estate and financial transactions; the amount of turnover attributable to the transactions specified in points (b) to (g) of Article 135(1) in so far as those transactions are incidental.

← art_174__para · All articles · (a) →

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