Law of Value-Added Tax, Finance Act 2022 (Volume 2)
Article 143
CHAPTER 5
Exemptions on importation
Article 143
Member States shall exempt the following transactions:
(a) the final importation of goods of which the supply by a taxable person would ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.