CHAPTER IXU.K. DEDUCTIONS (TITLE X OF DIRECTIVE 2006/112/EC)
Article 52U.K.
Where the Member State of importation has introduced an electronic system for completing customs formalities, the term ‘import document’ in point (e) of Article 178 of Directive 2006/112/EC shall cover electronic versions of such documents, provided that they allow for the exercise of the right of deduction to be checked.