Article 85

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

In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force.

← 2 · All articles · 86 →

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