Article 85 Codified version — Council Directive 2009/132/EC of 19 October 2009…

Article 85

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

Member States may limit the application of the exemption for fuel contained in the standard fuel tanks of commercial motor vehicles and special containers: when the vehicle comes from a third country or third territory, to 200 litres per vehicle and per journey; to 200 litres per special container and per journey.

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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.