Article 374 Directive 2006/112/EC
Derogations for States which were members of the Community on 1 January 1978
Title XIII · Derogations › Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 1 · Derogations for States which were members of the Community on 1 January 1978
Open in the compendium1 case ↓
Text of Article 374
By way of derogation from Articles 169 and 309, Member States which, at 1 January 1978, exempted, without deductibility of the VAT paid at the preceding stage, the services of travel agents, as referred to in Article 309, may continue to exempt those services. That derogation shall apply also in respect of travel agents acting in the name and on behalf of the traveller.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 374: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 374 of Directive 2006/112/EC, most recent first.
- C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary