2. Codified version — Council Directive 2009/132/EC of 19 October 2009…

2.

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

For the purposes of this Article: ‘pupil or student’ means any person enrolled in an educational establishment in order to attend, full-time, the courses offered therein; ‘outfit’ means underwear and household linen as well as clothing, whether or not new; ‘educational materials’ means articles and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies.

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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.