DESCRIPTION:
Euopean legal act defining the scope of the exemptions from value-added tax (VAT) and the rules for their implementation referred to in Directive 2006/112/EC (the EU’s common system of value added tax).
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/dir/2009/132/oj |
| dct:title | Directive 2009/132/EC determining the scope of the Directive 2006/112/EC as regards exemption from value added tax on the final import of certain goods |
| dct:description | Directive 2009/132/EC provides guidelines on the exemption from value added tax (VAT) on the final import of certain goods. It determines the scope of Directive 2006/112/EC, which is the principal VAT directive in the European Union. The directive outlines the conditions and procedures for VAT exemption on the import of specific goods. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32009L0132 |
| skos:example | For instance, a university in the EU imports scientific equipment from a non-EU country. According to Directive 2009/132/EC, this import may be exempt from VAT as it falls under the category of educational or scientific goods. Similarly, if a charity organization imports clothing for donation to people in need, these goods may also be exempt from VAT as per the directive. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The directive provides a list of goods that are exempt from VAT upon their final import. These goods include those of an educational, scientific or cultural nature, charitable or philanthropic goods, and goods imported directly by public bodies. The directive also provides guidelines on how to handle VAT exemption in cases of re-importation of goods and temporary importation. |
| eira:view | LV-Binding Power and Jurisdiction |