lexiara

art_63d__para__2

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

For the purpose of the application of the special arrangements, Member States may regard the condition ‘presenting the goods to customs on behalf of the person for whom the goods are destined’ as fulfilled if the person presenting the goods to customs declares his intention to make use of the special arrangements and to collect the VAT from the person for whom the goods are destined.

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

· All articles ·

Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.