Council Directive 2006/112/EC Article 369za
Title XII: Special schemes
Chapter 7: Special arrangements for declaration and payment of import VAT [1] [2]
Article 369za [3] [4]
By way of derogation from Article 94(2), Member States may provide that the standard rate of VAT applicable in the Member State of importation is applicable when using this special arrangement.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M16, A2
2According to Art. 1 No 6 Council Directive (EU) 2025/1539 of 18 July 2025 (OJ L, 2025/1539, ) Chapter 7 will be deleted with effect from .
3↓M16, A2
4According to Art. 1 No 6 Council Directive (EU) 2025/1539 of 18 July 2025 (OJ L, 2025/1539, 25.7.2025) Art. 369za will be deleted with effect from 1.7.2028.