Circular 2022/C/65: VAT exemptions – activities under the common security and defense policy within the Union framework and on temporary exemptions on imports and certain supplies of goods and services in response to the COVID-19 pandemic

Circular concerning the amendments made to the VAT Code and royal decrees by the law of 20.12.2021 amending the Value Added Tax Code concerning the exemptions from the tax for carrying out activities within the framework of the common security and defense policy within the Union framework and concerning temporary exemptions on imports and certain supplies of goods and services in response to the COVID-19 pandemic, the law of 27.12.2021 containing various provisions on value added tax, the program law of 27.12 .2021 and the Royal Decree of 27.12.2021 amending Royal Decrees Nos. 2, 4, 6, 10, 19 and 22 with regard to value added tax.

Source Fisconet

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