Notes

DIRECTIVE 77/388 WAS REPLACED FROM 1 JANUARY 2007 BY DIRECTIVE 2006/112 AND SO IS NO LONGER IN FORCE.


Without prejudice to other Community provisions member states shall exempt the following under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:

(1)the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor;

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