Article 34

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

1. Exemption shall be limited to the quantities of seeds, fertilizers or other products required for the purpose of operating the property. 2. It shall be granted only for seeds, fertilizers or other products introduced directly into the importing Member State by the agricultural producer or on his behalf. 3. Member States may make exemption conditional upon the granting of reciprocal treatment. TITLE VI IMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES, LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES Chapter I Laboratory animals and biological or chemical substances intended for research

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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.