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Council Directive 2009/132/ECShow full title
Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version)
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- 2009 No. 132
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Article 3.Subject to Articles 4 to 11, exemption from VAT on...
Article 4.Exemption shall be limited to personal property which: except in...
Article 5.Exemption may be granted only to persons whose normal place...
Article 6.Exemption shall not be granted in respect of: alcoholic products;...
Article 7.(1) Except in special cases, exemption shall be granted only...
Article 8.(1) Until 12 months have elapsed from the date of...
Article 9.(1) By way of derogation from Article 7(1), exemption may...
Article 10.(1) Where, owing to occupational commitments, the person concerned leaves...
Article 11.The competent authorities may derogate from points (a) and (b)...
CHAPTER 2 Goods imported on the occasion of a marriage
Article 12.(1) Subject to Articles 13 to 16, exemption shall be...
Article 13.The exemption may be granted only to persons: whose normal...
Article 14.No exemption shall be granted for alcoholic products, tobacco or...
Article 15.(1) Save in exceptional circumstances, exemption shall be granted only...
Article 16.(1) Until 12 months have elapsed from the date of...
TITLE III IMPORTATION OF SCHOOL OUTFITS, EDUCATIONAL MATERIALS AND RELATED HOUSEHOLD EFFECTS
TITLE V CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER OF ACTIVITIES
Article 25.(1) Without prejudice to the measures in force in the...
Article 26.(1) The exemption shall be limited to capital goods and...
Article 27.No exemption shall be granted to undertakings established outside the...
Article 28.No exemption shall be granted for: means of transport which...
Article 29.Except in special cases justified by the circumstances, the exemption...
TITLE VI IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND PRODUCTS INTENDED FOR AGRICULTURAL USE
Article 30.(1) Subject to Articles 31 and 32, agricultural, stock-farming, bee-keeping,...
Article 31.Exemption shall be limited to products which have not undergone...
Article 32.Exemption shall be granted only in respect of products imported...
Article 33.This Chapter shall apply mutatis mutandis to the products of...
CHAPTER 2 Seeds, fertilisers and products for the treatment of soil and crops
CHAPTER 1 Laboratory animals and biological or chemical substances intended for research
CHAPTER 2 Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
CHAPTER 3 Reference substances for the quality control of medical products
CHAPTER 4 Pharmaceutical products used at international sports events
TITLE VIII GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANISATIONS
CHAPTER 2 Goods imported for general purposes
Article 43.(1) Subject to Articles 44, 45 and 46, the following...
Article 44.Exemption shall not be granted in respect of: alcoholic products;...
Article 45.Exemption shall be granted only to organisations accounting procedures of...
Article 46.(1) The organisation entitled to exemption may not lend, hire...
Article 47.(1) Organisations referred to in Article 43 which cease to...
CHAPTER 3 Articles imported for the benefit of handicapped persons
CHAPTER 4 Goods imported for the benefit of disaster victims
Article 51.Subject to Articles 52 to 57 goods imported by State...
Article 52.No exemption shall be granted for materials and equipment intended...
Article 53.Granting of the exemption shall be subject to a decision...
Article 54.Exemption shall be granted only to organisations the accounting procedures...
Article 55.(1) The organisations benefiting from the exemption may not lend,...
Article 57.(1) Organisations referred to in Article 51 which cease to...
TITLE IX IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF INTERNATIONAL RELATIONS
TITLE X IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE
CHAPTER 3 Goods used or consumed at a trade fair or similar event
Article 67.(1) Subject to Articles 68, 69, 70 and 71, the...
Article 68.The exemption referred to in Article 67(1)(a) shall be limited...
Article 69.The exemption referred to in Article 67(1)(b) shall be limited...
Article 70.The exemption referred to in Article 67(1)(d) shall be limited...
Article 71.The exemption referred to in Article 67(1)(a) and (b) shall...
TITLE XI GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST PURPOSES
Article 72.Subject to Articles 73 to 78, goods which are to...
Article 73.Without prejudice to Article 76, the exemption shall be granted...
Article 74.No exemption shall be granted in respect of goods used...
Article 75.Exemption shall be granted only in respect of the quantities...
Article 76.(1) The exemption shall cover goods which are not completely...
Article 77.Save where Article 76(1) is applied, products remaining at the...
Article 78.The period within which the examinations, analyses or tests must...
TITLE XII MISCELLANEOUS IMPORTS
CHAPTER 4 Ancillary materials for the stowage and protection of goods during their transport
CHAPTER 5 Litter, fodder and feedingstuffs for animals during their transport
CHAPTER 6 Fuels and lubricants present in land motor vehicles and special containers
Article 84.(1) Subject to Articles 85, 86 and 87, the following...
Article 85.Member States may limit the application of the exemption for...
Article 86.Member States may limit the amount of fuel exempt on...
Article 87.(1) Fuel exempt on admission may not be used in...
Article 88.The exemption shall also apply to lubricants carried in motor...
CHAPTER 8 Coffins, funerary urns and ornamental funerary articles
TITLE XIII GENERAL AND FINAL PROVISIONS
Article 91.Where this Directive provides that the granting of an exemption...
Article 92.(1) The exchange value in national currency of the euro...
Article 93.This Directive shall not prevent Member States from continuing to...
Article 94.Until the establishment of Community exemptions upon importation, Member States...
Article 95.Member States shall inform the Commission of the measures which...
Article 96.Directive 83/181/EEC, as amended by the Directives listed in Annex...
Article 97.This Directive shall enter into force on the 20th day...
Article 98.This Directive is addressed to the Member States.
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