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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 11 June 2022 - onwards
  Version 4 of 4    

Article 199a

1. 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 European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community [OJ L 275, 25.10.2003, p. 32.’], transferable in accordance with Article 12 of that Directive;

(b) the transfer of other units that may be used by operators for compliance with the same Directive;

(c) supplies of mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;

(d) supplies of integrated circuit devices such as micro­ processors and central processing units in a state prior to integration into end user products;

(e) supplies of gas and elect

Comparing proposed amendment...