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Defined terms — 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)

European Union · 32009L0132 · 1303 provisions

20 defined in this instrument, 1 borrowed from other acts.

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activity — borrowed from another act; this instrument states no meaning of its own (a)
alcoholic products — products (beer, wine, aperitifs with a wine or alcohol base, brandies, liqueurs and spirituous beverages, etc.) falling within CN codes 2203 to 2208 (d)
basic necessities — those goods required to meet the immediate needs of human beings, such as food, medicine, clothing and bed-clothes 2.
blood-grouping reagents — all reagents, whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities (b)
commercial motor vehicle — any motorised road vehicle (including tractors with trailers) which, by its type of construction and equipment, is designed for, and capable of, transporting, whether for payment or not, more than nine persons including the driver, or goods, and any road vehicle for a special purpose other than transport as such (a)
Community — the territory of the Member States where Directive 2006/112/EC applies (e)
educational materials — articles and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies (c)
household effects — personal effects, household linen and furnishings and items of equipment intended for the personal use of the persons concerned or for meeting their household needs (c)
imports — imports as defined in Article 30 of Directive 2006/112/EC and the entry for home use after being subject to one of the systems provided for in Article 157(1)(a) of that Directive or a system of temporary admission or transit (a)
outfit — underwear and household linen as well as clothing, whether or not new (b)
personal property — any property intended for the personal use of the persons concerned or for meeting their household needs, including household effects, cycles and motor-cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes, as well as household provisions appropriate to normal family requirements, and household pets and saddle animals (b)
private motor vehicle — any motor vehicle not covered by the definition set out in point (a) (b)
products remaining — products resulting from the examinations, analyses or tests or goods not actually used 2.
pupil or student — any person enrolled in an educational establishment in order to attend, full-time, the courses offered therein (a)
samples of goods — any article representing a type of goods whose manner of presentation and quantity, for goods of the same type or quality, rule out its use for any purpose other than that of seeking orders 3.
special container — any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems, or other systems (d)
standard tanks — the tanks permanently fixed by, the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems; tanks permanently fixed by the manufacturer to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of refrigeration systems and other systems with which special containers are equipped (c)
therapeutic substances of human origin — human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human fibrinogen) (a)
tissue-typing reagents — all reagents whether of human, animal, plant or other origin used for the determination of human tissue-types (c)
trade fair or similar event — exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts; exhibitions and events held mainly for charitable reasons; exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding; meetings of representatives of international organisations or collective bodies; official or commemorative ceremonies and gatherings; However, that definition shall not cover exhibitions staged for private purposes in commercial stores or premises to sell goods 2.
undertaking — an independent economic unit of production or of the service industry (b)