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Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework · European Union

(3) Such exemptions are not available where the armed forces of a Member State take part in activities under the common security and defence policy (CSDP) as set out in Section 2 of Chapter 2 of Title V of the Treaty on European Union. Priority should be given to the need to improve European capabilities in the field of defence and crisis management and to strengthen Union security and defence. In their joint communication of 28 March 2018 on the Action Plan on Military Mobility, the High Representative of the Union for Foreign Affairs and Security Policy and the Commission recognised the overall need for aligning the VAT treatment of defence efforts undertaken within the Union framework and the North Atlantic Treaty Organization (NATO) umbrella.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.