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

[X1 TITLE VII U.K. TAXABLE AMOUNT]

CHAPTER 4 U.K. Importation of goods

Article 85 U.K.

In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force.

Editorial Information

X1 Substituted by Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (Official Journal of the European Union L 347 of 11 December 2006).