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art_2__point_4__point_b__text_2

Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services · European Union

‘3. 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).’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-22 · Text as adopted (Official Journal); later amendments are not incorporated in this text.