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

The exemption referred to in paragraph 1 shall be limited to animals and biological or chemical substances which are intended for either of the following: public establishments principally engaged in education or scientific research, including those departments of public establishments which are principally engaged in education or scientific research; private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles exempt from tax.

← art_36__para_1__point_b__text_1 · All articles · art_36__para_2__text_1 →

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