Article 384
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
For as long as the same exemptions are applied in any of the Member States which were members of the Community on 30 April 2004, Latvia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions: (a) the supply of services by authors, artists and performers, as referred to in point (2) of Annex X, Part B; (b) the international transport of passengers, as referred to in point (10) of Annex X, Part B.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05