lexiara

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 paragraph 1: ‘activity’ means an economic activity as referred to in Article 9(1) of Directive 2006/112/EC; ‘undertaking’ means an independent economic unit of production or of the service industry.

· All articles ·

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