Directive 2009/132 - Scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from VAT on the final importation of certain goods (Codified version) - Main contents
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official title
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)| Legal instrument | Directive |
|---|---|
| Number legal act | Directive 2009/132 |
| Original proposal | COM(2008)575  |
| CELEX number i | 32009L0132 |
| Document | 19-10-2009 |
|---|---|
| Publication in Official Journal | 10-11-2009; OJ L 292, 10.11.2009,Special edition in Croatian: Chapter 09 Volume 001 |
| Effect | 30-11-2009; Entry into force Date pub. 20 See Art 97 |
| End of validity | 31-12-9999 |
10.11.2009 |
EN |
Official Journal of the European Union |
L 292/5 |
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)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Articles 93 and 94 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament (1),
Having regard to the opinion of the European Economic and Social Committee (2),
Whereas:
(1) |
Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (3) has been substantially amended several times (4). In the interests of clarity and rationality the said Directive should be codified. |
(2) |
Pursuant to Article 131 and Article 143(b) and (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (5), Member States are, without prejudice to other Community provisions and under conditions which they shall lay down for the purpose, inter alia, of preventing any possible evasion, avoidance or abuse, to exempt final importation of goods qualifying for exemption from customs duties other than as provided for in the Common Customs Tariff. |
(3) |
Pursuant to Article 145 of Directive 2006/112/EC, the Commission is required to submit to the Council proposals designed to lay down Community tax rules clarifying the scope of the exemptions referred to in Articles 143 and 144 of that Directive and detailed rules for their implementation. |
(4) |
While it is deemed desirable to achieve the greatest possible degree of uniformity between the system for customs duties and that for value added tax, account should be taken, nevertheless, in applying the latter system, of the differences as regards objective and structure between customs duties and value added tax. |
(5) |
Separate arrangements for value added tax should be laid down for imported goods to the extent necessary to comply with the objectives of tax harmonisation. The exemptions on importation can be granted only on condition that they are not liable to affect the conditions of competition on the market. |
(6) |
Certain reliefs applied in the Member States stem from conventions between those Member States and third countries which, given their purpose, concern only the signatory Member States. It is not expedient to define at Community level conditions for granting such reliefs. The Member States concerned need merely be authorised to retain them. |
(7) |
This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex II, Part B, |
HAS ADOPTED THIS DIRECTIVE:
TITLE I
SCOPE AND DEFINITIONS
Article 1
The scope of the exemptions from value added tax (hereinafter VAT) referred to in Article 143(b) and (c) of Directive 2006/112/EC and the rules for their implementation, referred to in Article 145 of that Directive, shall be defined by this Directive.
In accordance with Article 131 and Article 143(b) and (c) of Directive 2006/112/EC, the Member States shall apply the exemptions laid down in this Directive under the conditions fixed by them in order to ensure that such exemptions are correctly and simply applied and to prevent any evasion, avoidance or abuses.
Article 2
-
1.For the purposes of this Directive:
(a) |
‘imports’ means imports as defined in Article 30 of Directive 2006/112/EC and the entry for home use after being... |
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