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)

Type Directive
Publication 2009-11-10
Last updated 2021-07-01
State In force
Department Council of the European Union
Source EUR-Lex
articles 96
Reform history JSON API
Directive 83/181/EEC This Directive
— Title I
Article 1(1) Article 1(1), first and second subparagraphs
Article 1(2) introductory sentence Article 2(1) introductory sentence
Article 1(2)(a) Article 2(1)(a)
Article 1(2)(b) first subparagraph Article 2(1)(b)
Article 1(2)(b) second subparagraph, first and second indents Article 2(1)(b)
Article 1(2)(b) third subparagraph Article 2(1)(b)
Article 1(2)(b) fourth subparagraph Article 2(2)
Article 1(2)(c), (d) and (e) Article 2(1)(c), (d) and (e)
Title I Title II
Chapter I Chapter 1
Articles 2 to 5 Articles 3 to 6
Article 6 first and second paragraphs Article 7(1) and (2)
Articles 7 to 10 Articles 8 to 11
Chapter II Chapter 2
Article 11(1) and (2) Article 12(1), first and second subparagraphs
Article 11(3) Article 12(2)
Article 12, introductory sentence Article 13, first subparagraph, introductory sentence
Article 12(a), first sentence Article 13, first subparagraph, point (a)
Article 12(a), second sentence Article 13, second subparagraph
Article 12(b) Article 13, first subparagraph, point (b)
Article 13 Article 14
Article 14(1) introductory sentence Article 15(1), first subparagraph, introductory sentence
Article 14(1) first indent, opening words Article 15(1), first subparagraph, point (a)
Article 14(1) first indent, words in parentheses Article 15(1), second subparagraph
Article 14(1), second indent Article 15(1), first subparagraph, point (b)
Article 14(2) Article 15(2)
Article 15 Article 16
Chapter III Chapter 3
Articles 16 to 19 Articles 17 to 20
Title II Title III
Articles 20 and 21 Articles 21 and 22
Title III Title IV
Articles 22 and 23 Articles 23 and 24
Title IV Title V
Article 24(1) Article 25(1)
Article 24(2) introductory sentence Article 25(2) introductory sentence
Article 24(2) first and second indents Article 25(2)(a) and (b)
Article 25(1) Article 26(1)
Article 25(2) —
Article 25(3) Article 26(2)
Articles 26, 27 and 28 Articles 27, 28 and 29
Title V Title VI
Chapter I Chapter 1
Article 29(1) Article 30(1), first subparagraph
Article 29(2) Article 30(2)
Article 29(3) Article 30(1), second subparagraph
Articles 30, 31 and 32 Articles 31, 32 and 33
Chapter II Chapter 2
Article 33 Article 34
Article 34(1) and (2) Article 35(1), first and second subparagraphs
Article 34(3) Article 35(2)
Title VI Title VII
Chapter I Chapter 1
Article 35(1) introductory sentence Article 36(1) introductory sentence
Article 35(1)(a) Article 36(1)(a)
Article 35(1)(b) introductory sentence Article 36(1)(b)
Article 35(1)(b) first indent —
Article 35(1)(b) second indent Article 36(1)(b)
Article 35(2) introductory sentence Article 36(2), introductory sentence
Article 35(2) first and second indents Article 36(2)(a) and (b)
Chapter II Chapter 2
Article 36(1) Article 37(1)
Article 36(2) introductory sentence Article 37(2) introductory sentence
Article 36(2) first, second and third indents Article 37(2)(a), (b) and (c)
Articles 37 and 38 Articles 38 and 39
Chapter IIa Chapter 3
Article 38a Article 40
Chapter III Chapter 4
Article 39 Article 41
Title VII Title VIII
— Chapter 1
Article 40 Article 42
Chapter I Chapter 2
Articles 41 to 45 Articles 43 to 47
Chapter II Chapter 3
Articles 46, 47 and 48 Articles 48, 49 and 50
Chapter III Chapter 4
Article 49(1) and (2) Article 51, first and second paragraphs
Articles 50 to 55 Articles 52 to 57
Title VIII Title IX
Chapter I Chapter 1
Article 56 Article 58
Chapter II Chapter 2
Articles 57 and 58 Articles 59 and 60
Article 59, introductory sentence Article 61, introductory sentence
Article 59, first, second and third indents Article 61(a), (b) and (c)
Chapter III Chapter 3
Article 60 first paragraph, introductory sentence Article 62(1), introductory sentence
Article 60, first paragraph, point (a) Article 62(1)(a)
Article 60, first paragraph, point (b), first sentence Article 62(1)(b)
Article 60, first paragraph, point (b), second sentence Article 62(2)
Article 60, second paragraph Article 62(3)
Title IX Title X
Chapter I Chapter 1
Article 61 Article 63
Chapter II Chapter 2
Article 62, introductory sentence Article 64, introductory sentence
Article 62(a) Article 64(a)
Article 62(b) —
Article 62(c) Article 64(b)
Article 63, first paragraph, introductory sentence Article 65(1), introductory sentence
Article 63, first paragraph, point (a) Article 65(1)(a)
Article 63, first paragraph, point (b), first sentence Article 65(1)(b)
Article 63, first paragraph, point (b), second sentence Article 65(2)
Article 63, first paragraph, point (c) Article 65(1)(c)
Article 63, second paragraph —
Article 64 Article 66
Chapter III Chapter 3
Article 65(1) Article 67(1)
Article 65(2), introductory sentence Article 67(2), first subparagraph, introductory sentence
Article 65(2)(a) to (e) Article 67(2) first subparagraph, points (a) to (e)
Article 65(2), final sentence Article 67(2), second subparagraph
Articles 66 to 69 Articles 68 to 71
Title X Title XI
Articles 70 to 73 Articles 72 to 75
Article 74(1) introductory sentence Article 76(1) introductory sentence
Article 74(1), first, second and third indents Article 76(1)(a), (b) and (c)
Article 74(2) Article 76(2)
Articles 75 and 76 Articles 77 and 78
Title XI Title XII
Chapter I Chapter 1
Article 77 Article 79
Chapter II Chapter 2
Article 78 Article 80
Chapter III Chapter 3
Article 79(a) to (q) Article 81(1)(a) to (q)
Article 79(r), first sentence Article 81(1)(r)
Article 79(r), second sentence Article 81(2)
Article 79(s) Article 81(1)(s)
Chapter IV Chapter 4
Article 80 Article 82
Chapter V Chapter 5
Article 81 Article 83
Chapter VI Chapter 6
Article 82(1) introductory sentence Article 84(1) introductory sentence
Article 82(1)(a) first and second indents Article 84(1)(a)(i) and (ii)
Article 82(1)(b) Article 84(1)(b)
Article 82(2) introductory sentence Article 84(2) first subparagraph, introductory sentence
Article 82(2)(a) first subparagraph, first and second indents and second subparagraph Article 84(2), first subparagraph, point (a)
Article 82(2)(b) Article 84(2), first subparagraph, point (b)
Article 82(2)(c) introductory sentence Article 84(2), first subparagraph, point (c) introductory sentence
Article 82(2)(c) first indent, first subparagraph Article 84(2), first subparagraph, point (c)(i)
Article 82(2)(c) first indent, second subparagraph Article 84(2), second subparagraph
Article 82(2)(c), second indent Article 84(2), first subparagraph, point (c)(ii)
Article 82(2)(d) Article 84(2), first subparagraph, point (d)
Article 83 first paragraph introductory sentence Article 85 introductory sentence
Article 83(a) Article 85(a)
Article 83(b) —
Article 83(c) Article 85(b)
Article 83 second subparagraph —
Article 84 Article 86
Article 85 first and second paragraphs Article 87(1) and (2)
Article 86 Article 88
Chapter VII Chapter 7
Article 87 Article 89
Chapter VIII Chapter 8
Article 88 Article 90
Title XII Title XIII
Articles 89, 90 and 91 Articles 91, 92 and 93
Article 92 Article 94
Article 93(1) —
Article 93(2) Article 95
— Article 96
— Article 97
Article 94 Article 98
Annex Annex I
— Annex II
— Annex III

[^E0001]: OJ L 105, 23.4.1983, p. 1.

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