Article 199a › 1

►M33 Until 31 December 2026, Member States may provide that the person liable for the payment of VAT is the taxable person to whom any of the following supplies are made: ◄ (a) the transfer of allowances to emit greenhouse gases as defined in Article 3 of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community ( 14 ), transferable in accordance with Article 12 of that Directive; (b) the transfer of other units that may be used by operators for compliance with the same Directive; (c) supplies of mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use; (d) supplies of integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end user products; (e) supplies of gas and electricity to a taxable dealer as defined in Article 38(2); (f) supplies of gas and electricity certificates; (g) supplies of telecommunication services as defined in Article 24(2); (h) supplies of game consoles, tablet PC's and laptops; (i) supplies of cereals and industrial crops including oil seeds and sugar beet, that are not normally used in the unaltered state for final consumption; (j) supplies of raw and semi-finished metals, including precious metals, where they are not otherwise covered by point (d) of Article 199(1), the special arrangements for second-hand goods, works of art, collector's items and antiques pursuant to Articles 311 to 343 or the special scheme for investment gold pursuant to Articles 344 to 356.

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

← 199a · All articles · 1a →

Source: EUR-Lex CELLAR · retrieved 2026-08-05