Article 390c Directive 2006/112/EC
Derogations for States which acceded to the Community after 1 January 1978
Title XIII · Derogations › Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 2 · Derogations for States which acceded to the Community after 1 January 1978
Text of Article 390c
Croatia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
(a)the supply of building land, with or without buildings built on it, as referred to in point (j) of Article 135(1) and in point (9) of Annex X, Part B, non-renewable, until 31 December 2014;
(b)the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Union before the accession of Croatia.
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