# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 131

Extent: E+W+S+N.I.

The exemptions provided for in Chapters 2 to 9 shall apply without prejudice to other Community provisions and in accordance with conditions which the Member States shall lay down for the purposes of ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/131 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-131
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.