2. — Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article…

2.

Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods · European Union

For the purposes of this Article: pupil or student means any person enrolled in an educational establishment in order to attend full-time the courses offered therein; outfit means underwear and household linen as well as clothing, whether or not new; scholastic materials means articles and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.