Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE IX U.K. EXEMPTIONS

CHAPTER 10 U.K. Exemptions for transactions relating to international trade

Section 1 U.K. Customs warehouses, warehouses other than customs warehouses and similar arrangements

Article 163 U.K.

If the goods cease to be covered by the arrangements or situations referred to in this Section, thus giving rise to importation for the purposes of Article 61, the Member State of importation shall take the measures necessary to prevent double taxation.