VATcodexEU VAT case law · Court of Justice and General Court

Article 150 Directive 2006/112/EC

Exemptions related to international transport

Title IX · Exemptions › Chapter 7 · Exemptions related to international transport

Open in the compendium1 case ↓

Text of Article 150

1.The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions provided for in Article 148 and to lay down the detailed rules for their implementation.

2.Pending the entry into force of the provisions referred to in paragraph 1, Member States may limit the scope of the exemptions provided for in points (a) and (b) of Article 148.

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

Case law on Article 150: 1 case

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 150 of Directive 2006/112/EC, most recent first.

  1. C-424/12 Fatorie Judgment · 6 February 2014 · Romania · cites Article 150(1)