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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 20 February 2008 - onwards
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Article 4

This Directive shall not apply to:

(a) amounts of VAT which, according to the legislation of the Member State of refund, have been incorrectly invoiced;

(b) amounts of VAT which have been invoiced in respect of supplies of goods the supply of which is, or may be, exempt under Article 138 or Article 146(1)(b) of Directive 2006/112/EC.

Comparing proposed amendment...