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Council Directive 2006/112/ECShow full title
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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Revised version PDFs
- Revised 12/12/20202.46 MB
- Revised 01/01/20202.35 MB
- Revised 16/01/20191.77 MB
- Revised 01/01/20191.77 MB
- Revised 04/12/20181.73 MB
- Revised 17/07/20181.72 MB
- Revised 01/06/20161.74 MB
- Revised 01/01/20152.11 MB
- Revised 01/01/20142.09 MB
- Revised 15/08/20132.09 MB
- Revised 01/07/20132.08 MB
- Revised 01/01/20132.07 MB
- Revised 01/01/20112.02 MB
- Revised 11/08/20102.02 MB
- Revised 09/04/20100.53 MB
- Revised 15/01/20100.53 MB
- Revised 01/01/20100.52 MB
- Revised 24/07/20090.52 MB
- Revised 01/06/20090.51 MB
- Revised 21/01/20090.52 MB
- Revised 01/01/20090.51 MB
- Revised 29/12/20070.51 MB
- Revised 01/01/20070.50 MB
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Changes over time for: Article 13
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Article 13U.K.
1.States, regional and local government authorities and other bodies governed by public law shall not be regarded as taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions.
However, when they engage in such activities or transactions, they shall be regarded as taxable persons in respect of those activities or transactions where their treatment as non-taxable persons would lead to significant distortions of competition.
In any event, bodies governed by public law shall be regarded as taxable persons in respect of the activities listed in Annex I, provided that those activities are not carried out on such a small scale as to be negligible.
[F12. Member States may regard activities, exempt under Articles 132, 135, 136 and 371, Articles 374 to 377, Article 378(2), Article 379(2) or Articles 380 to 390b, engaged in by bodies governed by public law as activities in which those bodies engage as public authorities.]
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