VYC1400 - Introduction: EU Law

Principal VAT Directive (PVD)

Article 132

Member States shall exempt the following transactions

The exemption for youth clubs is provided for in sub paragraph (g):

the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people바카라 사이트™s homes, by bodies governed by public law or by other organisations recognised by the Member state concerned as being devoted to social wellbeing.