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

3.

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

Pure-bred horses, not more than six months old and born outside the Member State of importation of an animal covered in that State and then exported temporarily to give birth, shall be exempt on admission.

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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.