VAT relating to the activities listed in Article 13(2) of Directive 2006/112/EC shall be regarded as paid by a beneficiary other than a non-taxable person within the meaning of the first subparagraph of Article 13(1) of that Directive, regardless of whether those activities are regarded by the Member State concerned as activities engaged in by bodies governed by public law acting as public authorities.
CBL a bhaineann leis na gníomhaíochtaí a liostaítear in Airteagal 13(2) de Threoir 2006/112/CE, measfar gur tairbhí a íocann é seachas duine neamh-inchánach de réir bhrí na chéad fhomhíre d’Airteagal 13(1) den Treoir sin, is cuma má mheasann an Ballstát lena mbaineann gur gníomhaíochtaí iad a dhéanann comhlachtaí faoi rialú an dlí phoiblí agus iad ag feidhmiú mar údaráis phoiblí.