# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 134

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

The supply of goods or services shall not be granted exemption, as provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1), in the following cases:
(a) where the supply is not essential to the transactions exempted;
(b) where the basic purpose of the supply is to obtain additional income for the body in question through transactions which are in direct competition with those of commercial enterprises subject to VAT.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/134 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-134
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.