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Article 125

Comparing 21/01/2009 → 01/06/2009: 0 added, 1 removed, 1 changed Close comparison

2.Cyprus may continue to apply a reduced rate of not less than 5 % to the supply of restaurant services, ►M2 until 31 December 2010 ◄ or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.

1. 1. Cyprus may, ►M2 until 31 December 2010 ◄ ,2010, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of pharmaceuticals and foodstuffs for human consumption, with the exception of ice cream, ice lollies, frozen yoghurt, water ice and similar products and savoury food products (potato crisps/sticks, puffs and similar products packaged for human consumption without further preparation).

Official text · consolidated version 01/06/2009 (no longer in force) Open full page ↗
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