Article 157 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Member States may exempt the following transactions: (a) the importation of goods which are intended to be placed under warehousing arrangements other than customs warehousing; (b) the supply of goods which are intended to be placed, within their territory, under warehousing arrangements other than customs warehousing.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.