art_1__point_5__point_a__text_2
Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax · European Union
‘2. The rate applicable to the importation of goods shall be that applied to the supply of like goods within the territory of the Member State.’;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.