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Article 38 › 3

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

Vehicles which are permanently immobilised and containers shall not be considered to be means of transport as referred to in paragraph 1.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31