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Article 28

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

No exemption shall be granted for: means of transport which are not in the nature of instruments of production or of the service industry; supplies of all kinds intended for human consumption or for animal feed; fuel and stocks of raw materials or finished or semi-finished products; livestock in the possession of dealers.

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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.