Article 369z

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

1. For the purpose of this special arrangement, the following shall apply: (a) the person for whom the goods are destined shall be liable for the payment of the VAT; (b) the person presenting the goods to customs within the territory of the Community shall collect the VAT from the person for whom the goods are destined and effect the payment of such VAT. 2. Member States shall provide that the person presenting the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05