Article 284 › 2 — COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value…

Article 284 › 2

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

Member States that have put in place the exemption under paragraph 1 shall also grant that exemption to the supplies of goods and services in their own territory made by taxable persons established in another Member State, provided that the following conditions are fulfilled: (a) the Union annual turnover of that taxable person does not exceed EUR 100 000 ; (b) the value of the supplies in the Member State where the taxable person is not established does not exceed the threshold applicable in that Member State for granting the exemption to taxable persons established in that Member State.

Cited at article level by

COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending… (EU) · COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on… (EU) — sign in to see which provisions, and what they say.

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