4. — Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC…

4.

Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax · European Union

On importation, value added tax shall be payable by the person or persons designated or accepted as being liable by the Member State into which the goods are imported."

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.