VATcodexEU VAT case law · Court of Justice and General Court

Article 165 Directive 2006/112/EC

Transactions exempted with a view to export and in the framework of trade between the Member States

Title IX · Exemptions › Chapter 10 · Exemptions for transactions relating to international trade › Section 2 · Transactions exempted with a view to export and in the framework of trade between the Member States

Open in the compendium

Text of Article 165

Member States may set a common maximum amount for transactions which they exempt pursuant to Article 164.

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