Article 410 › 2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The condition referred to in paragraph 1(c) shall be deemed to be fulfilled in the following cases: (a) when the date of first entry into service of the means of transport was more than eight years before the accession to the European Union. (b) when the amount of tax due by reason of the importation is insignificant.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05