The main structure of Directive 2006/112 is as follows:

(1)subject matter and scope (art. 1);

(2)territorial scope (art. 5);

(3)taxable persons (art. 9);

(4)taxable transactions (art. 14);

(5)place of taxable transactions (art. 31);

(6)chargeable event and chargeability of VAT (art. 62);

(7)taxable amount (art. 72);

(8)rates (art. 93);

(9)exemptions (art. 131);

(10)deductions (art. 167);

(11)obligations of taxable persons and certain non-taxable persons (art. 193); and

(12)derogations (art. 370).

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