New regulations for 2019

Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC, relating to the common system of value added tax, and Directive 2008/118/EC, relating to the general regime of excise taxes, with regard to the defense effort within the framework of the Union

On December 30, Council Directive (EU) 2019/2235, of December 16, 2019, is published, in which modifications are made applicable from July 1, 2022, by which the following are declared exempt:

• Operations assimilated to an intra-Community acquisition of goods made for use by the armed forces of a Member State, in the event that the importation of such goods cannot benefit from the exemption provided for in the following paragraph. (Article 22).
• Imports, supplies of goods or the provision of services carried out in Member States, intended for the armed forces of other Member States, for the use of such forces or of the civilian element accompanying them, or for the supply of their messes or canteens, provided that such forces are assigned to a defence effort in order to carry out an activity of the Union within the scope of the common security and defence policy. (Article 143, paragraph 1, letter g bis) and Article 151, paragraph 1, letter b bis).

por la que se modifican la Directiva 2006/112/CE, relativa al sistema común del impuesto sobre el valor añadido, y la Directiva 2008/118/CE, relativa al régimen general de los impuestos especiales, en lo que respecta al esfuerzo de defensa en el marco de la Unión.(DOUE, 30-diciembre-2019)