Keywords
Summary

Keywords

TAX PROVISIONS - HARMONIZATION OF LEGISLATION - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - EXEMPTIONS PROVIDED FOR BY THE SIXTH DIRECTIVE - EXEMPTION FOR THE SUPPLY OF SERVICES BY THE PUBLIC POSTAL SERVICES - EXTENSION TO THE SUPPLY OF SERVICES BY OTHER BODIES ON BEHALF OF THE PUBLIC POSTAL SERVICES - NOT PERMISSIBLE

( COUNCIL DIRECTIVE NO 77/388 , ART . 13 A ( 1 ) ( A ))

Summary

ARTICLE 13 A ( 1 ) ( A ) OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES EXEMPTS FROM VALUE-ADDED TAX THE SUPPLY OF SERVICES BY THE PUBLIC POSTAL SERVICES THEMSELVES , BUT NOT THE SUPPLY OF SERVICES ON BEHALF OF THE PUBLIC POSTAL SERVICES BY OTHER BODIES .