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Council Implementing Regulation (EU) No 282/2011Dangos y teitl llawn

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)

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Changes over time for: Article 52

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There are currently no known outstanding effects for the Council Implementing Regulation (EU) No 282/2011, Article 52. Help about Changes to Legislation

Article 52U.K.

Where the Member State of importation has introduced an electronic system for completing customs formalities, the term ‘import document’ in point (e) of Article 178 of Directive 2006/112/EC shall cover electronic versions of such documents, provided that they allow for the exercise of the right of deduction to be checked.

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