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

1.

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 from tax, within the limits and under the conditions laid down by the competent authorities, shall be granted in respect of: gifts to reigning monarchs and heads of State; goods to be used or consumed by reigning monarchs and heads of State of a third country, or by persons officially representing them, during their official stay in the Community.

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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.