art_201__para
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.
← Article 201 · All articles · Article 202 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.