What changed, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

− ## TITLE I / SUBJECT MATTER AND SCOPE
− ## TITLE II / TERRITORIAL SCOPE
− ## TITLE III / TAXABLE PERSONS
− ## CHAPTER 1 / supply of goods
− ## CHAPTER 2 / Intra-Community acquisition of goods
− ## CHAPTER 3 / Supply of services
− ## CHAPTER 4 / Importation of goods
− ## *CHAPTER 5* / ***Provisions common to Chapters 1 and 3***
− ## Section 1 / Supply of goods without transport
− ## Section 2 / Supply of goods with transport
− ## Section 3 / Supply of goods on board ships, aircraft or trains
− ## Section 4 / **Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks**
− ## CHAPTER 2 / Place of an intra-Community acquisition of goods
− ## Section 1 / Definitions
− ## Section 2 / General rules
− ## Subsection 1 / Supply of services by intermediaries
− ## Subsection 2 / Supply of services connected with immovable property
− ## Subsection 3 / Supply of transport
− ## Subsection 4 / Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
− ## Subsection 5 / Supply of restaurant and catering services
− ## Subsection 6 / Hiring of means of transport
− ## Subsection 7 / Supply of restaurant and catering services for consumption on board ships, aircraft or trains
− ## Subsection 8 / Supply of telecommunications, broadcasting and electronic services to non-taxable persons
− ## Subsection 9 / Supply of services to non-taxable persons outside the Community
− ## Subsection 10 / Prevention of double taxation or non-taxation
− ## CHAPTER 3a / Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58
− ## CHAPTER 4 / Place of importation of goods
− ## CHAPTER 1 / General provisions
− ## CHAPTER 2 / Supply of goods or services
− ## CHAPTER 3 / Intra-Community acquisition of goods
+ The application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subj…
+ **1.** Member States shall exempt the following transactions:▼B(a) the final importation of goods of which the supply by a taxable person would in all circumstances be exempt within their respective territory;(b) the final importation of goods governed by Council Directives 69/169/EEC (4), 83/181/EE…
+ **1.** Member States shall exempt the following transactions:(a) the supply of goods or services under diplomatic and consular arrangements;▼M7(aa) the supply of goods or services to the European Community, the European Atomic Energy Community, the European Central Bank or the European Investment Ba…
+ **1.** ►M30 Until 31 December 2026, Member States may provide that the person liable for the payment of VAT is the taxable person to whom any of the following supplies are made:** ◄ **(a) the transfer of allowances to emit greenhouse gases as defined in Article 3 of Directive 2003/87/EC of the Europ…
+ **6.** The QRM special measure as provided for in paragraph 1 shall apply until 31 December 2026.