Article 151b Directive 2006/112/EC
Exemptions relating to certain Transactions treated as exports
Title IX · Exemptions › Chapter 8 · Exemptions relating to certain Transactions treated as exports
Text of Article 151b
Without prejudice to Article 151(3), if the goods and/or services do not comply with the conditions for the exemption or if the goods and/or services were not used in the manner intended, the eligible body or individual which or who issued and signed the certificate shall undertake to pay the VAT to the Member State where it is due.
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