Article 59

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

Exemption shall be granted only: Goods to be used by monarchs or heads of State where the articles intended as gifts are offered on an occasional basis, where they do not, by their nature, value or quantity, reflect any commercial interest, if they are not used for commercial purposes. Chapter III

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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.