Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article... (32009L0132)
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Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (Codified version)
- COUNCIL DIRECTIVE
- 2009/132/EC
- of 19 October 2009
- determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods
- (codified version)
- TITLE I
- SCOPE AND DEFINITIONS
- Article 1
- Article 2
- TITLE II
- IMPORTATION OF PERSONAL PROPERTY BELONGING TO INDIVIDUALS COMING FROM THIRD OUNTRIES OR THIRD TERRITORIES
- CHAPTER 1
- Personal property of natural persons transferring their normal place of residence to the Community
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
- Article 8
- Article 9
- Article 10
- Article 11
- CHAPTER 2
- Goods imported on the occasion of a marriage
- Article 12
- Article 13
- Article 14
- Article 15
- Article 16
- CHAPTER 3
- Personal property acquired by inheritance
- Article 17
- Article 18
- Article 19
- Article 20
- TITLE III
- IMPORTATION OF SCHOOL OUTFITS, EDUCATIONAL MATERIALS AND RELATED HOUSEHOLD EFFECTS
- Article 21
- Article 22
- TITLE IV
- IMPORTS OF NEGLIGIBLE VALUE
- Article 23
- Article 24
- TITLE V
- CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER OF ACTIVITIES
- Article 25
- Article 26
- Article 27
- Article 28
- Article 29
- TITLE VI
- IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND PRODUCTS INTENDED FOR AGRICULTURAL USE
- CHAPTER 1
- Products obtained by Community farmers on properties located in third countries or third territories
- Article 30
- Article 31
- Article 32
- Article 33
- CHAPTER 2
- Seeds, fertilisers and products for the treatment of soil and crops
- Article 34
- Article 35
- TITLE VII
- IMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES, LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES
- CHAPTER 1
- Laboratory animals and biological or chemical substances intended for research
- Article 36
- CHAPTER 2
- Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
- Article 37
- Article 38
- Article 39
- CHAPTER 3
- Reference substances for the quality control of medical products
- Article 40
- CHAPTER 4
- Pharmaceutical products used at international sports events
- Article 41
- TITLE VIII
- GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANISATIONS
- CHAPTER 1
- General provision
- Article 42
- CHAPTER 2
- Goods imported for general purposes
- Article 43
- Article 44
- Article 45
- Article 46
- Article 47
- CHAPTER 3
- Articles imported for the benefit of handicapped persons
- Article 48
- Article 49
- Article 50
- CHAPTER 4
- Goods imported for the benefit of disaster victims
- Article 51
- Article 52
- Article 53
- Article 54
- Article 55
- Article 56
- Article 57
- TITLE IX
- IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF INTERNATIONAL RELATIONS
- CHAPTER 1
- Honorary decorations or awards
- Article 58
- CHAPTER 2
- Presents received in the context of international relations
- Article 59
- Article 60
- Article 61
- CHAPTER 3
- Goods to be used by monarchs or heads of State
- Article 62
- TITLE X
- IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE
- CHAPTER 1
- Samples of negligible value
- Article 63
- CHAPTER 2
- Printed matter and advertising material
- Article 64
- Article 65
- Article 66
- CHAPTER 3
- Goods used or consumed at a trade fair or similar event
- Article 67
- Article 68
- Article 69
- Article 70
- Article 71
- TITLE XI
- GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST PURPOSES
- Article 72
- Article 73
- Article 74
- Article 75
- Article 76
- Article 77
- Article 78
- TITLE XII
- MISCELLANEOUS IMPORTS
- CHAPTER 1
- Consignments sent to organisations protecting copyrights or industrial and commercial patent rights
- Article 79
- CHAPTER 2
- Tourist information literature
- Article 80
- CHAPTER 3
- Miscellaneous documents and articles
- Article 81
- CHAPTER 4
- Ancillary materials for the stowage and protection of goods during their transport
- Article 82
- CHAPTER 5
- Litter, fodder and feedingstuffs for animals during their transport
- Article 83
- CHAPTER 6
- Fuels and lubricants present in land motor vehicles and special containers
- Article 84
- Article 85
- Article 86
- Article 87
- Article 88
- CHAPTER 7
- Goods for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims
- Article 89
- CHAPTER 8
- Coffins, funerary urns and ornamental funerary articles
- Article 90
- TITLE XIII
- GENERAL AND FINAL PROVISIONS
- Article 91
- Article 92
- Article 93
- Article 94
- Article 95
- Article 96
- Article 97
- Article 98
- ANNEX I
- ANNEX II
- PART A
- PART B
- ANNEX III
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