Why is EUROCONTROL exempted from VAT payment ?
EUROCONTROL is an intergovernmental organisation. The Organisation is exonerated in its Member States from direct and indirect taxes by virtue of Article 19 of the EUROCONTROL Convention and the Additional Protocol dated 6 July 1970 to the EUROCONTROL Convention. This Organisation is not a taxable person in the sense of Article 9 of the Directive 2006/112/CE. This Organisation has no VAT number. According to the provisions of Article 151.1.(b) of the above mentioned Directive, supply of goods and services to international organisations such as EUROCONTROL is VAT exempted (cf intra-community transactions). According to the provisions of Article 42, paragraph 3.3 of the Belgian VAT Code, the provisions of the Additional Protocol dated 6 July 1970 to the EUROCONTROL Convention and the Belgian Ministry of Finance Circular n° 2/1978 dated 03/01/1978, the supply of goods and services to EUROCONTROL is VAT exempted for NET amounts (VAT excluded) equal or higher than EUR 123,95 (cf domestic tr
EUROCONTROL is an intergovernmental organisation. The Organisation is exonerated in its Member States from direct and indirect taxes by virtue of Article 19 of the EUROCONTROL Convention and the Additional Protocol dated 6 July 1970 to the EUROCONTROL Convention. This Organisation is not a taxable person in the sense of Article 9 of Directive (EC) 2006/112.The Organisation has no VAT number. According to the provisions of Article 151.1(b) of the aforementioned Directive, the supply of goods and services to international organisations such as EUROCONTROL is VAT exempted (see intra-community transactions). According to the provisions of paragraph 3.3 of Article 42 of the Belgian VAT Code, the provisions of the Additional Protocol dated 6 July 1970 to the EUROCONTROL Convention and Belgian Ministry of Finance Circular No. 2/1978 dated 3.1.78, the supply of goods and services to EUROCONTROL is VAT exempted for NET amounts (VAT excluded) equal to or greater than EUR 123.95 (see domestic tra
