lexiara

Article 18

Codified version
Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (Codified version) · European Union

Exemption shall not be granted in respect of: alcoholic products; tobacco or tobacco products; commercial means of transport; articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased; stocks of raw materials and finished or semi-finished products; livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.