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Roadtrip through ECJ Cases – Focus on ”Exemption” – Transactions in shares, interests in companies or associations, debentures and other securities (Art. 135(1)(f))

Relevant article in the EU VAT Directive 2006/112/EC

Article 135(1)(f) of the EU VAT Directive 2006/112/EC

Article 135
1. Member States shall exempt the following transactions:
(f) transactions, including negotiation but not management or safekeeping, in shares, interests in companies or associations, debentures and other securities, but excluding documents establishing title to goods, and the rights or securities referred to in Article 15(2);

Article in the Sixth VAT Directive: 13(B)(d)(5)

ECJ Cases Decided


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