VATcodexEU VAT case law · Court of Justice and General Court

Article 132 Directive 2006/112/EC

Exemptions for certain activities in the public interest

Title IX · Exemptions › Chapter 2 · Exemptions for certain activities in the public interest

Open in the compendium143 cases ↓

Before 1 January 2007: Article 13 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 132

1.Member States shall exempt the following transactions:

(a)the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto;

(b)hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable with those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature;

(c)the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned;

(d)the supply of human organs, blood and milk;

(e)the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians;

(f)the supply of services by independent groups of persons, who are carrying on an activity which is exempt from VAT or in relation to which they are not taxable persons, for the purpose of rendering their members the services directly necessary for the exercise of that activity, where those groups merely claim from their members exact reimbursement of their share of the joint expenses, provided that such exemption is not likely to cause distortion of competition;

(g)the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people's homes, by bodies governed by public law or by other bodies recognised by the Member State concerned as being devoted to social wellbeing;

(h)the supply of services and of goods closely linked to the protection of children and young persons by bodies governed by public law or by other organisations recognised by the Member State concerned as being devoted to social wellbeing;

(i)the provision of children's or young people's education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other organisations recognised by the Member State concerned as having similar objects;

(j)tuition given privately by teachers and covering school or university education;

(k)the supply of staff by religious or philosophical institutions for the purpose of the activities referred to in points (b), (g), (h) and (i) and with a view to spiritual welfare;

(l)the supply of services, and the supply of goods closely linked thereto, to their members in their common interest in return for a subscription fixed in accordance with their rules by non-profit-making organisations with aims of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature, provided that this exemption is not likely to cause distortion of competition;

(m)the supply of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education;

(n)the supply of certain cultural services, and the supply of goods closely linked thereto, by bodies governed by public law or by other cultural bodies recognised by the Member State concerned;

(o)the supply of services and goods, by organisations whose activities are exempt pursuant to points (b), (g), (h), (i), (l), (m) and (n), in connection with fund-raising events organised exclusively for their own benefit, provided that exemption is not likely to cause distortion of competition;

(p)the supply of transport services for sick or injured persons in vehicles specially designed for the purpose, by duly authorised bodies;

(q)the activities, other than those of a commercial nature, carried out by public radio and television bodies.

2.For the purposes of point (o) of paragraph 1, Member States may introduce any restrictions necessary, in particular as regards the number of events or the amount of receipts which give entitlement to exemption.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 132: 143 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 132 of Directive 2006/112/EC, most recent first.

  1. T-444/25 Cavert Judgment · 10 June 2026 · cites Article 132(1), (1)(b), (1)(g)
  2. T-575/24 Digipolis Judgment · 25 February 2026 · Belgium · cites Article 132(1)(f)
  3. T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Opinion · 25 February 2026
  4. C-379/24 Agrupació de Neteja Sanitaria Judgment · 22 January 2026 · Spain · cites Article 132(1), (1)(b), (1)(f), (1)(i)
  5. C-513/24 Oblastní nemocnice Kolín Opinion · 25 September 2025 · cites Article 132(1)(b)
  6. C-427/23 Határ Diszkont Judgment · 1 August 2025
  7. C-785/23 Bulgarian posts Judgment · 19 June 2025 · Bulgaria · cites Article 132(1)(a)
  8. C-234/24 Brose Prievidza Opinion · 22 May 2025 · Bulgaria · cites Article 132(1)(i)
  9. C-573/22 Foreningen C and Others Opinion · 12 September 2024 · Denmark · cites Article 132(1)(a), (1)(q)
  10. C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Judgment · 4 July 2024 · Latvia · cites Article 132(1), (1)(i)
  11. C-741/22 Casino de Spa and Others Opinion · 25 April 2024 · Belgium · cites Article 132(1)(m), (1)(n)
  12. C-73/23 Chaudfontaine Loisirs Opinion · 25 April 2024 · cites Article 132(1)(m), (1)(n)
  13. C-639/22 Inspecteur van de Belastingdienst Utrecht Opinion · 14 March 2024 · Netherlands · cites Article 132(1), (1)(m), (1)(n)
  14. C-249/22 GIS Judgment · 26 October 2023 · Austria · cites Article 132(1)(q)
  15. C-355/22 Osteopathie Van Hauwermeiren Judgment · 5 October 2023 · Belgium · cites Article 132(1)(c)
  16. C-620/21 MOMTRADE RUSE Judgment · 11 May 2023 · Bulgaria · cites Article 132(1), (1)(b), (1)(g)
  17. C-458/21 CIG Pannónia Életbiztosító Judgment · 24 November 2022 · Hungary · cites Article 132(1)(c)
  18. C-612/20 Happy Education Judgment · 28 April 2022 · Romania · cites Article 132(1)(i)
  19. C-228/20 I (VAT exemption for hospital services) Judgment · 7 April 2022 · Germany · cites Article 132(1), (1)(b), (1)(c), (1)(m)
  20. C-513/20 Termas Sulfurosas de Alcafache Judgment · 13 January 2022 · Portugal · cites Article 132(1)(b)
  21. C-156/20 Zipvit Judgment · 13 January 2022 · United Kingdom · cites Article 132(1)(a)
  22. C-373/19 Dubrovin & Tröger - Aquatics Judgment · 21 October 2021 · Germany · cites Article 132(1), (1)(g), (1)(i), (1)(j)
  23. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
  24. C-21/20 Balgarska natsionalna televizia Judgment · 16 September 2021 · Bulgaria · cites Article 132(1)(q)
  25. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Judgment · 15 April 2021 · Luxembourg · cites Article 132(1), (1)(g)
  26. C-581/19 Frenetikexito Judgment · 4 March 2021 · Portugal · cites Article 132(1)(b), (1)(c)
  27. C-488/18 Golfclub Schloss Igling Judgment · 10 December 2020 · Germany · cites Article 132(1), (1)(m), (1)(n)
  28. C-77/19 Kaplan International Colleges UK Judgment · 18 November 2020 · United Kingdom · cites Article 132(1), (1)(f), (1)(i)
  29. C-657/19 Finanzamt D Judgment · 8 October 2020 · Germany · cites Article 132(1), (1)(c), (1)(g)
  30. C-231/19 Blackrock Investment Management (UK) Judgment · 2 July 2020 · United Kingdom · cites Article 132(1)(f), (1)(m)
  31. C-661/18 CTT - Correios de Portugal Judgment · 30 April 2020 · Portugal · cites Article 132(1)(a)
  32. C-312/19 Valstybinė mokesčių inspekcija (Joint activity agreement) Opinion · 23 April 2020 · Lithuania · cites Article 132(1)(f)
  33. C-211/18 Idealmed III Judgment · 5 March 2020 · Portugal · cites Article 132(1), (1)(b), (1)(g)
  34. C-48/19 X (VAT exemption for telephone consultations) Judgment · 5 March 2020 · Germany · cites Article 132(1), (1)(b), (1)(c)
  35. C-400/18 Infohos Judgment · 20 November 2019 · Belgium · cites Article 132(1)(f)
  36. C-4/18 Winterhoff and Eisenbeis Judgment · 16 October 2019 · Germany · cites Article 132(1)(a)
  37. C-47/19 Finanzamt Hamburg-Barmbek-Uhlenhorst Order · 7 October 2019 · Germany
  38. C-700/17 Peters Judgment · 18 September 2019 · Germany · cites Article 132(1), (1)(b), (1)(c)
  39. C-597/17 Belgisch Syndicaat van Chiropraxie and Others Judgment · 27 June 2019 · Belgium · cites Article 132(1), (1)(b), (1)(c), (1)(e)
  40. C-449/17 A & G Fahrschul-Akademie Judgment · 14 March 2019 · Germany · cites Article 132(1), (1)(i), (1)(j)
  41. C-145/18 Regards Photographiques Opinion · 7 March 2019 · France · cites Article 132(1)(n)
  42. C-647/17 Srf konsulterna Opinion · 10 January 2019 · Sweden · cites Article 132(1), (1)(i)
  43. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal · cites Article 132(1)(f)
  44. C-182/17 Nagyszénás Településszolgáltatási Nonprofit Kft. Judgment · 22 February 2018 · Hungary · cites Article 132(1)
  45. C-463/16 Stadion Amsterdam Judgment · 18 January 2018 · Netherlands · cites Article 132(1)(m)
  46. C-90/16 The English Bridge Union Judgment · 26 October 2017 · United Kingdom · cites Article 132(1), (1)(b), (1)(m), (1)(n)
  47. C-616/15 Commission v Germany Judgment · 21 September 2017 · Germany · cites Article 132(1), (1)(b), (1)(d), (1)(f), (1)(g), (1)(i)
  48. C-605/15 Aviva Judgment · 21 September 2017 · Poland · cites Article 132(1), (1)(f)
  49. C-326/15 DNB Banka Judgment · 21 September 2017 · Latvia · cites Article 132(1), (1)(f)
  50. C-633/15 London Borough of Ealing Judgment · 13 July 2017 · United Kingdom · cites Article 132(1), (1)(m)
  51. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg · cites Article 132(1), (1)(f)
  52. C-699/15 Brockenhurst College Judgment · 4 May 2017 · United Kingdom · cites Article 132(1), (1)(b), (1)(i), (1)(m), (1)(n)
  53. C-592/15 British Film Institute Judgment · 15 February 2017 · United Kingdom · cites Article 132(1)(n)
  54. C-412/15 TMD Judgment · 5 October 2016 · Germany · cites Article 132(1), (1)(b), (1)(c), (1)(d)
  55. C-390/15 RPO Opinion · 8 September 2016 · Poland · cites Article 132(1)(i), (1)(j)
  56. C-543/14 Ordre des barreaux francophones et germanophone and Others Judgment · 28 July 2016 · Belgium · cites Article 132(1), (1)(g)
  57. C-11/15 Český rozhlas Judgment · 22 June 2016 · Czechia · cites Article 13A(1)(q) of the Sixth Directive
  58. C-432/15 Baštová Opinion · 14 June 2016 · Czechia · cites Article 132(1)(m)
  59. C-555/15 Gabarel Order · 14 April 2016 · Portugal
  60. C-22/15 Commission v Netherlands Judgment · 25 February 2016 · Netherlands
  61. C-335/14 Les Jardins de Jouvence Judgment · 21 January 2016 · Belgium · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(g) of the Sixth Directive
  62. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Opinion · 23 December 2015 · Netherlands · cites Article 132(1)(l), (1)(m)
  63. C-334/14 De Fruytier Judgment · 2 July 2015 · Belgium · cites Article 13A(1), 13A(1)(b), 13A(1)(c), 13A(1)(d) of the Sixth Directive
  64. C-114/14 Commission v Sweden Judgment · 21 April 2015 · Sweden · cites Article 132(1)(a)
  65. C-594/13 ‘go fair’ Zeitarbeit Judgment · 12 March 2015 · Germany · cites Article 132(1)(g)
  66. C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands · cites Article 132(1), (1)(b), (1)(e)
  67. C-151/13 Le Rayon d’Or Judgment · 27 March 2014 · France · cites Article 132(1)(b), (1)(c)
  68. C-366/12 Klinikum Dortmund Judgment · 13 March 2014 · Germany · cites Article 132(1)(b), (1)(c)
  69. C-495/12 Bridport and West Dorset Golf Club Judgment · 19 December 2013 · United Kingdom · cites Article 132(1)(b), (1)(g), (1)(h), (1)(i), (1)(l), (1)(m)
  70. C-319/12 MDDP Judgment · 28 November 2013 · Poland · cites Article 132(1), (1)(b), (1)(g), (1)(i), (1)(j)
  71. C-189/11 Commission v Spain Opinion · 6 June 2013 · Czechia, Spain, Finland, France, Greece, Italy, Poland, Portugal · cites Article 132(1)(m)
  72. C-193/11 Commission v Poland Opinion · 6 June 2013 · cites Article 132(1)(m)
  73. C-236/11 Commission v Italy Opinion · 6 June 2013 · cites Article 132(1)(m)
  74. C-269/11 Commission v Czech Republic Opinion · 6 June 2013 · cites Article 132(1)(m)
  75. C-293/11 Commission v Greece Opinion · 6 June 2013 · cites Article 132(1)(m)
  76. C-296/11 Commission v France Opinion · 6 June 2013 · cites Article 132(1)(m)
  77. C-309/11 Commission v Finland Opinion · 6 June 2013 · cites Article 132(1)(m)
  78. C-450/11 Commission v Portugal Opinion · 6 June 2013 · cites Article 132(1)(m)
  79. C-91/12 PFC Clinic Judgment · 21 March 2013 · Sweden · cites Article 132(1), (1)(b), (1)(c)
  80. C-388/11 Le Crédit Lyonnais Opinion · 28 February 2013 · France · cites Article 13A of the Sixth Directive
  81. C-18/12 Žamberk Judgment · 21 February 2013 · Czechia · cites Article 132(1)(m)
  82. C-360/11 Commission v Spain Judgment · 17 January 2013 · Spain
  83. C-174/11 Zimmermann Judgment · 15 November 2012 · Germany · cites Article 132(1)(g)
  84. C-156/09 Verigen Transplantation Service International Judgment · 18 November 2010 · Germany · cites Article 13A(1), 13A(1)(b), 13A(1)(c), 13A(2)(a) of the Sixth Directive
  85. C-285/09 R. Opinion · 29 June 2010 · Germany
  86. C-492/08 Commission v France Judgment · 17 June 2010 · France · cites Article 132(1)(g)
  87. C-86/09 Future Health Technologies Judgment · 10 June 2010 · United Kingdom · cites Article 132(1)(b), (1)(c)
  88. C-262/08 CopyGene Judgment · 10 June 2010 · Denmark · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(c) of the Sixth Directive
  89. C-237/09 De Fruytier Judgment · 3 June 2010 · Belgium · cites Article 13A(1), 13A(1)(d) of the Sixth Directive
  90. C-79/09 Commission v Netherlands Judgment · 25 March 2010 · Netherlands · cites Article 132(1), (1)(b), (1)(c), (1)(g), (1)(i), (1)(n)
  91. C-473/08 Eulitz Judgment · 28 January 2010 · Germany · cites Article 13A, 13A(1), 13A(1)(i), 13A(1)(j) of the Sixth Directive
  92. C-357/07 TNT Post UK Judgment · 23 April 2009 · United Kingdom · cites Article 132(1)(a)
  93. C-407/07 Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing Judgment · 11 December 2008 · Netherlands · cites Article 13A(1)(f) of the Sixth Directive
  94. C-253/07 Canterbury Hockey Club and Canterbury Ladies Hockey Club Judgment · 16 October 2008 · United Kingdom · cites Article 13A, 13A(1)(m), 13A(2), 13A(2)(b) of the Sixth Directive
  95. C-288/07 Isle of Wight Council and Others Opinion · 12 June 2008 · United Kingdom · cites Article 13A(1)(q) of the Sixth Directive
  96. C-434/05 Horizon College Judgment · 14 June 2007 · Netherlands · cites Article 13A, 13A(1), 13A(1)(g), 13A(1)(h) of the Sixth Directive
  97. C-445/05 Haderer Judgment · 14 June 2007 · Germany · cites Article 13A, 13A(1)(i), 13A(1)(j) of the Sixth Directive
  98. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(c) of the Sixth Directive
  99. C-240/05 Eurodental Judgment · 7 December 2006 · Luxembourg · cites Article 13A, 13A(1), 13A(1)(e) of the Sixth Directive
  100. C-284/04 T-Mobile Austria and Others Opinion · 7 September 2006 · Austria · cites Article 13A(1)(f) of the Sixth Directive
  101. C-369/04 Hutchison 3G and Others Opinion · 7 September 2006 · United Kingdom · cites Article 13A(1)(f) of the Sixth Directive
  102. C-155/05 Villa Maria Beatrice Hospital Order · 6 July 2006 · Italy · cites Article 13A(1)(b) of the Sixth Directive
  103. C-106/05 L.u.P. Judgment · 8 June 2006 · Germany · cites Article 13A, 13A(1), 13A(1)(a), 13A(1)(b) of the Sixth Directive
  104. C-443/04 Solleveld and van den Hout-van Eijnsbergen Judgment · 27 April 2006 · Netherlands · cites Article 13A(1), 13A(1)(b), 13A(1)(c) of the Sixth Directive
  105. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 13A(1) of the Sixth Directive
  106. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 13A(1)(i) of the Sixth Directive
  107. C-415/04 Stichting Kinderopvang Enschede Judgment · 9 February 2006 · Netherlands · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(g) of the Sixth Directive
  108. C-246/04 Turn- und Sportunion Waldburg Judgment · 12 January 2006 · Austria · cites Article 13A(1), 13A(1)(m) of the Sixth Directive
  109. C-394/04 Ygeia Judgment · 1 December 2005 · Greece · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(g) of the Sixth Directive
  110. C-200/04 iSt Judgment · 13 October 2005 · Germany · cites Article 13A(1), 13A(1)(i) of the Sixth Directive
  111. C-280/04 Jyske Finans Opinion · 22 September 2005 · Denmark
  112. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands
  113. C-498/03 Kingscrest Associates and Montecello Judgment · 26 May 2005 · United Kingdom · cites Article 13A, 13A(1), 13A(1)(g), 13A(1)(h) of the Sixth Directive
  114. C-255/02 Halifax and Others Opinion · 7 April 2005 · United Kingdom · cites Article 13A, 13A(1) of the Sixth Directive
  115. C-172/03 Heiser Judgment · 3 March 2005 · Austria · cites Article 13A(1)(c) of the Sixth Directive
  116. C-428/02 Fonden Marselisborg Lystbådehavn Opinion · 14 October 2004 · Denmark · cites Article 13A(1)(p) of the Sixth Directive
  117. C-8/03 BBL Opinion · 18 May 2004 · Belgium · cites Article 13A(1)(b), 13A(1)(g) of the Sixth Directive
  118. C-212/01 Unterpertinger Judgment · 20 November 2003 · Austria · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(c) of the Sixth Directive
  119. C-307/01 D’Ambrumenil and Dispute Resolution Services Judgment · 20 November 2003 · United Kingdom · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(c) of the Sixth Directive
  120. C-8/01 Taksatorringen Judgment · 20 November 2003 · Denmark · cites Article 13A, 13A(1)(c), 13A(1)(f) of the Sixth Directive
  121. C-45/01 Dornier Judgment · 6 November 2003 · Germany · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(c) of the Sixth Directive
  122. C-169/02 Dansk Postordreforening Order · 6 November 2003 · Denmark · cites Article 13A, 13A(1), 13A(1)(a), 13A(2) of the Sixth Directive
  123. C-144/00 Hoffmann Judgment · 3 April 2003 · Germany · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(g) of the Sixth Directive
  124. C-141/00 Kügler Judgment · 10 September 2002 · Germany · cites Article 13A(1), 13A(1)(b), 13A(1)(c), 13A(1)(g) of the Sixth Directive
  125. C-287/00 Commission v Germany Judgment · 20 June 2002 · Germany · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(i) of the Sixth Directive
  126. C-174/00 Kennemer Golf Judgment · 21 March 2002 · Netherlands · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(g) of the Sixth Directive
  127. C-267/00 Zoological Society Judgment · 21 March 2002 · United Kingdom · cites Article 13A, 13A(1), 13A(1)(m), 13A(1)(n) of the Sixth Directive
  128. C-169/00 Commission v Finland Judgment · 7 March 2002 · Finland · cites Article 13A(1), 13A(1)(n) of the Sixth Directive
  129. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 13A(1), 13A(1)(m) of the Sixth Directive
  130. C-76/99 Commission v France Judgment · 11 January 2001 · France · cites Article 13A(1), 13A(1)(b), 13A(1)(c), 13A(1)(g) of the Sixth Directive
  131. C-384/98 D. Judgment · 14 September 2000 · Austria · cites Article 13A, 13A(1), 13A(1)(c), 13A(1)(d) of the Sixth Directive
  132. C-408/98 Abbey National Opinion · 13 April 2000 · United Kingdom
  133. C-216/97 Gregg Judgment · 7 September 1999 · United Kingdom · cites Article 13A, 13A(1), 13A(1)(b), 13A(1)(g) of the Sixth Directive
  134. C-149/97 Institute of the Motor Industry Judgment · 12 November 1998 · United Kingdom · cites Article 13A, 13A(1)(l) of the Sixth Directive
  135. C-349/96 CPP Opinion · 11 June 1998 · United Kingdom · cites Article 13A, 13A(1)(c), 13A(1)(g) of the Sixth Directive
  136. C-124/96 Commission v Spain Judgment · 7 May 1998 · Spain · cites Article 13A(1), 13A(1)(m), 13A(2), 13A(2)(a) of the Sixth Directive
  137. C-453/93 Bulthuis-Griffioen Judgment · 11 August 1995 · Netherlands · cites Article 13A, 13A(1), 13A(1)(g), 13A(2) of the Sixth Directive
  138. C-231/87 Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and Others v Comune di Carpaneto Piacentino and Others Judgment · 17 October 1989 · Italy · cites Article 13A(1) of the Sixth Directive
  139. C-348/87 Stichting Uitvoering Financiele Acties ν Staatssecretaris van Financien Judgment · 15 June 1989 · Netherlands · cites Article 13A(1), 13A(1)(f) of the Sixth Directive
  140. C-173/88 Skatteministeriet v Henriksen Opinion · 17 May 1989 · Denmark · cites Article 13A of the Sixth Directive
  141. C-122/87 Commission v Italy Judgment · 24 May 1988 · Italy · cites Article 13A(1)(c) of the Sixth Directive
  142. C-353/85 Commission v United Kingdom Judgment · 23 February 1988 · United Kingdom · cites Article 13A(1), 13A(1)(c), 13A(2)(a) of the Sixth Directive
  143. C-107/84 Commission v Germany Opinion · 5 June 1985 · Germany · cites Article 13A(1), 13A(1)(a) of the Sixth Directive

VAT Committee guidelines on Article 132: 35

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.