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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

For the purposes of paragraph 1, ‘trade fair or similar event’ means: exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts; exhibitions and events held mainly for charitable reasons; exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding; meetings of representatives of international organisations or collective bodies; official or commemorative ceremonies and gatherings; However, that definition shall not cover exhibitions staged for private purposes in commercial stores or premises to sell goods.

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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.