Council Directive 2009/132/ECDangos y teitl llawn

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)

Article 64

Subject to Article 65, printed advertising matter such as catalogues, price lists, directions for use or brochures shall be exempt on admission provided that they relate to:

(a)

goods for sale or hire by a person established outside the Community; or

(b)

transport, commercial insurance or banking services offered by a person established outside the Community.