Council Directive 2006/112/EC Article 163

Title IX: Exemptions

Chapter 10: Exemptions for transactions relating to international trade

Section 1: Customs warehouses, warehouses other than customs warehouses and similar arrangements

Article 163

If the goods cease to be covered by the arrangements or situations referred to in this Section, thus giving rise to importation for the purposes of Article 61, the Member State of importation shall take the measures necessary to prevent double taxation.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889