Definition:This directive determines the scope of Article 143(b) and (c) of Directive 2006/112/EC concerning the exemption from value-added tax (VAT) on the final importation of specific goods. The directive provides clarity on the circumstances under which certain goods can be exempted from VAT upon their final importation.
LOST view: LV-Architecture Principles
Identifier: http://data.europa.eu/eli/2009/132/EC
EIRA traceability: eira:BindingInstrumentRequirement
ABB name: egovera:EuropeanLegalActForTaxFraudRequirement
EIRA concept: eira:SolutionBuildingBlock
Last modification: 28/03/2024
dct:title: Directive 2009/132/EC on the exemption from VAT on final importation of certain goods
dct:identifier: egovera:2009/132/ECRequirement
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eira:ABB | eira:BindingInstrumentRequirement |
dct:modified | 18/03/2024 |
dct:spatial | EU |
dct:identifier | http://data.europa.eu/eli/2009/132/EC |
dct:title | Directive 2009/132/EC on the exemption from VAT on final importation of certain goods |
dct:description | This directive determines the scope of Article 143(b) and (c) of Directive 2006/112/EC concerning the exemption from value-added tax (VAT) on the final importation of specific goods. The directive provides clarity on the circumstances under which certain goods can be exempted from VAT upon their final importation. |
dct:publisher | EUR-Lex |
dct:source | |
skos:example | |
eira:concept | eira:SolutionBuildingBlock |
skos:note | This directive determines the scope of Article 143(b) and (c) of Directive 2006/112/EC concerning the exemption from value-added tax (VAT) on the final importation of specific goods. The directive provides clarity on the circumstances under which certain goods can be exempted from VAT upon their final importation. |
eira:view | LV-Binding Power and Jurisdiction |