III: Exempt transactions

I.-The following are exempt from value-added tax:

1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the quotas allocated by the administration;

2° The supply of goods and services to the following legal entities and organisations:

a) The European Union a) The European Union;

b) The European Atomic Energy Community;

c) The European Central Bank;

d) The European Commission c) The European Central Bank;

d) The European Investment Bank;

e) The European Investment Bank d) The European Investment Bank;

> e) The bodies set up by the Treaty e) Bodies set up by the European Union to which Protocol No 7 annexed to the Treaty on the Functioning of the European Union on the privileges and immunities of the European Union applies, within the limits and under the conditions laid down by that Protocol and the agreements relating to its implementation or by headquarters agreements, insofar as this exemption does not give rise to distortions of competition;

3° The supply of goods and services to international organisations other than those mentioned in 2° of this I, recognised as such by the French public authorities or by those of the host Member State of the European Union, as well as to members of these organisations, within the limits and under the conditions laid down by the international conventions establishing these organisations or by the headquarters agreements;

4° The supply of goods and services intended for the armed forces for their own use, for the use of the civilian staff accompanying them or for the supply of their messes or canteens, when the following conditions are cumulatively met:

a) These armed forces have the right to use the goods and services supplied by the armed forces for their own use, for the use of the civilian staff accompanying them or for the supply of their messes or canteens, when the following conditions are cumulatively met a) These armed forces have one of the following assignments:

the defence effort undertaken with a view to the implementation of an activity of the European Union in the framework of the common security and defence policy;

-the common defence effort provided for in the common foreign and security policy;

-the common defence effort provided for in the common foreign and security policy -the joint defence effort provided for by the North Atlantic Treaty, if they are the responsibility of a State party to that Treaty;

b) These forces are stationed or staying in a Member State of the European Union other than the one to which they belong;

5° The supply of goods and services intended for the armed forces of the United Kingdom of Great Britain and Northern Ireland stationed on the island of Cyprus in application of the treaty relating to the creation of the Republic of Cyprus, signed on 16 August 1960, for their use, for the use of the civilian staff accompanying them or for supplying their messes or canteens;

6° The supply of goods and services intended for the armed forces of the United Kingdom of Great Britain and Northern Ireland stationed on the island of Cyprus in application of the treaty relating to the creation of the Republic of Cyprus, signed on 16 August 1960, for their use, for the use of the civilian staff accompanying them or for supplying their messes or canteens 6° The supply of goods and services intended for the European Commission or an agency or body set up under European Union law, where the following conditions are met:

a) These goods or services are purchased by the Commission or an agency or body set up under European Union law, where the following conditions are met:

b) These goods or services are purchased by the Commission or an agency or body set up under European Union law, where the following conditions are met a) These goods or services are purchased in the context of the performance of the tasks entrusted by European Union law to the purchaser in order to respond to the covid-19 pandemic. When this condition is no longer met, the legal entity mentioned in the first paragraph of this 6° informs the administration, under conditions determined by order of the minister responsible for the budget;

b) The goods and services purchased are not used, either immediately or subsequently, for subsequent supplies of goods or services for consideration by the purchaser.

II.-Exemptions from the tax on the supply of goods and services are subject to the same conditions as those for the supply of services. II -The exemptions provided for in 1° to 3° of I apply only to purchases of goods and services made for official use.

III -Where the taxpayer is a taxable person, the exemptions provided for in 1° to 3° of I apply only to purchases of goods and services made for official use. III.-Where the legal entity or body is established in France and the goods are not dispatched outside France or the services are performed in France, the exemptions provided for in 1° to 5° of I apply only to purchases where the amount excluding tax exceeds €150 and are implemented by means of a refund procedure.