Directive 2009/132/EC on the exemption from VAT on final importation of certain goods ()
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
eira:ABBeira:BindingInstrumentRequirement
dct:modified18/03/2024
dct:spatialEU
dct:identifierhttp://data.europa.eu/eli/2009/132/EC
dct:titleDirective 2009/132/EC on the exemption from VAT on final importation of certain goods
dct:descriptionThis 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:publisherEUR-Lex
dct:source
skos:example
eira:concepteira:SolutionBuildingBlock
skos:noteThis 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:viewLV-Binding Power and Jurisdiction