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

The exemption shall be limited to printed advertisements which fulfil the following conditions: printed matter must clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services to which it refers; each consignment must contain no more than one document or a single copy of each document if it is made up of several documents; printed matter must not be the subject of grouped consignments from the same consignor to the same consignee.

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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.