Article 61 Codified version — Council Directive 2009/132/EC of 19 October 2009…

Article 61

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 be granted only: where the articles intended as gifts are offered on an occasional basis; where they do not, by their nature, value or quantity, reflect any commercial interest; if they are not used for commercial purposes.

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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.