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

TITLE V U.K. PLACE OF TAXABLE TRANSACTIONS

CHAPTER 4 U.K. Place of importation of goods

Article 60 U.K.

The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community.