Council Directive 2006/112/EC Article 369za [with effect from 1. 1. 2021]
Title XII: Special schemes
Chapter 7: Special arrangements for declaration and payment of import VAT [with effect from 1. 1. 2021] [1]
Article 369za [with effect from 1. 1. 2021] [2]
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