rec_19

Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax · European Union

(19) In order to provide legal certainty, it is necessary to clarify that in the case of organisations devoted to social wellbeing it is the general activity and objectives of the organisation as a whole, independent from the ultimate beneficiary of the supply of goods or services, that should be considered when assessing the requirements for the application of a reduced rate.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.