The exemptions provided for in Chapters 2 to 9 shall apply without prejudice to other Community provisions and in accordance with conditions which the Member States shall lay down for the purposes of ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse.
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2007 - onwards