In respect of revenue arising from VAT own resources, this Directive shall apply only in cases of serious offences against the common VAT system.
Maidir le hioncam a eascraíonn as acmhainní dílse CBL, ní bheidh feidhm ag an Treoir seo ach amháin i gcásanna cionta tromchúiseacha i gcoinne an chomhchórais CBL.