rec_8

(8) As with the exemption from VAT and excise duty for NATO defence efforts, the exemptions for defence efforts carried out for the implementation of a Union activity under the CSDP should be limited in scope. Those exemptions should apply only to situations where armed forces carry out tasks directly linked to a defence effort under the CSDP and should not cover civilian missions under the CSDP. Goods or services supplied for the use of civilian staff could therefore only be covered by the exemptions when the civilian staff are accompanying armed forces carrying out tasks directly linked to a defence effort under the CSDP outside their Member State. Tasks performed exclusively by civilian staff or performed exclusively by using civilian capabilities should not be considered to be a defence effort. The exemptions should not in any circumstances cover goods or services that the armed forces acquire for the use of those forces or the civilian staff accompanying them within their own Member State.

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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.