Article 46

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

The exemption provided for in Article 144 of Directive 2006/112/EC shall apply to transport services connected with the importation of movable property carried out as part of a change of residence.

← (Artikel 143, 144 und 145 der Richtlinie 2006/112/EG) · All articles · art_46__para →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.