VAT Directive — Article 135

in Article 15(2); (g) the management of special investment funds as defined by Member States; (h) the supply at face value of postage stamps valid for use for postal services within their respective territory, fiscal stamps and other similar stamps; (i) betting, lotteries and other forms of gambling, subject to the conditions and limitations laid down by each Member State; (j) the supply of a building or parts thereof, and of the land on which it stands, other than the supply referred to in point (a) of Article 12(1); (k) the supply of land which has not been built on other than the supply of building land as referred to in point (b) of Article 12(1); (l) the leasing or letting of immovable property. of building land as referred to in point (b) of Article 12(1); (l) the leasing or letting of immovable property. 2. The following shall be excluded from the exemption provided for in point (l) of paragraph 1: (a) the provision of accommodation, as defined in the laws of the Member States, in the hotel sector or in sectors with a similar function, including the provision of accommodation in holiday camps or on sites developed for use as camping sites; (b) the letting of premises and sites for the parking of vehicles; (c) the letting of permanently installed equipment and machinery; (d) the hire of safes. Member States may apply further exclusions to the scope of the exemption referred to in point (l) of paragraph 1.