Article 49 Implementing Regulation (EU) No 282/2011
Exemptions relating to certain transactions treated as exports
Chapter VIII · Exemptions › Section 5 · Exemptions relating to certain transactions treated as exports
Text of Article 49
The exemption provided for in Article 151 of Directive 2006/112/EC shall also apply to electronic services where these are provided by a taxable person to whom the special scheme for electronically supplied services provided for in Articles 357 to 369 of that Directive applies.
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