Article 27

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

No exemption shall be granted for: means of transport which are not of the nature of instruments of production or of the service industry; supplies of all kinds intended for human consumption or for animal feed; fuel and stocks of raw materials or finished or semi-finished products; livestock in the possession of dealers.

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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.