Article 136 Directive 2006/112/EC
Exemptions for other activities
Title IX · Exemptions › Chapter 3 · Exemptions for other activities
Open in the compendium6 cases ↓
Text of Article 136
Member States shall exempt the following transactions:
(a)the supply of goods used solely for an activity exempted under Articles 132, 135, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390c, if those goods have not given rise to deductibility;
(b)the supply of goods on the acquisition or application of which VAT was not deductible, pursuant to Article 176.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 136: 6 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 136 of Directive 2006/112/EC, most recent first.
- C-42/22 Generali Seguros Judgment · 9 March 2023 · Portugal · cites Article 136(a)
- C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
- C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Germany
- C-231/19 Blackrock Investment Management (UK) Opinion · 11 March 2020 · United Kingdom
- C-388/11 Le Crédit Lyonnais Opinion · 28 February 2013 · France
- C-160/11 Bawaria Motors Judgment · 19 July 2012 · Poland · cites Article 136(a), (b)
VAT Committee guidelines on Article 136: 2
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 060 · 2000-03-20-21 · document 4.5 Article 13* – exemptions – with or without right of deduction – which type of exemption prevails
- Meeting 056 · 1998-10-13-14 · document II.6.2 Article 13* – transaction exempt without right of deduction – exemption of intra-EU input acquisition – which exemption prevails