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Document 62005CO0018
Резюме на определението
Резюме на определението
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive
(Council Directive 77/388, Art. 13B(c))
The first part of Article 13B(c) of Sixth Council 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that the exemption for which it provides applies only to the resale of goods previously acquired by a taxable person for an exempted activity under that article, in so far as the value added tax paid upon initial acquisition of the goods in question was not deductible.
(see para. 31, operative part)