Council Directive 2006/112/EC Article 278

Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 8: Obligations relating to certain importations and exportations

Section 2: Exportation

Article 278

Articles 279 and 280 shall apply to the exportation of goods in free circulation which are dispatched or transported from a Member State to a third territory forming part of the customs territory of the Community.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889