Article 28i Sixth Directive 77/388/EEC
Special scheme for small undertakings
Title XVIa · Transitional arrangements for the taxation of trade between Member States
Open in the compendium1 case ↓
Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC. Most case law before that date cites it.
Text of Article 28i
The following subparagraph shall be added to Article 24 (3):
‘In all circumstances supplies of new means of transport effected under the conditions laid down in Article 28c (A) as well as supplies of goods and services effected by a taxable person who is not established in the territory of the country shall be excluded from the exemption from tax under paragraph 2.’
Consolidated version on EUR-Lex (CELEX 01977L0388-20060101). © European Union. Only the Official Journal is authentic.
Case law on Article 28i: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 28i of Sixth Directive 77/388/EEC, most recent first.
- C-97/09 Schmelz Judgment · 26 October 2010 · Austria