Article 60

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 from tax, within the limits and under the conditions laid down by the competent authorities, shall be granted in respect of: TITLE IX IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE Chapter I Samples of negligible value gifts to reigning monarchs and heads of State; goods to be used or consumed by reigning monarchs and heads of State of another State, or by persons officially representing them, during their official stay in the Member State of importation. However, exemption may be made subject, by the Member State of importation, to reciprocal treatment. The provisions of the preceding subparagraph are also applicable to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or heads of State.

← art_59__continuation · All articles · art_60__para →

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