Title VIII: Rates

Chapter 1: Application of rates

Article 94

1. The rate applicable to the intra-Community acquisition of goods shall be that applied to the supply of like goods within the territory of the Member State.

[1] 2. The rate applicable to the importation of goods shall be that applied to the supply of like goods within the territory of the Member State.

[2] 3. By way of derogation from paragraph 2 of this Article, Member States applying a standard rate to the supply of works of art, collectors’ items and antiques listed in Annex IX, Parts A, B and C, may apply a reduced rate as provided for in Article 98(1), first subparagraph, to the importation of those goods within the territory of the Member State.