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 5 U.K. Exemptions on importation

Article 144 U.K.

Member States shall exempt the supply of services relating to the importation of goods where the value of such services is included in the taxable amount in accordance with Article 86(1)(b).