http://www.legislation.gov.uk/id/eudr/2006/112

http://www.legislation.gov.uk/eudr/2006/112/annex/V/2020-12-31

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Council Directive 2006/112/EC

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

2021-02-09

King's Printer of Acts of Parliament

https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20201212

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2020-12-12

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 7

Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 6 Text

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Art. 242a

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title V Ch. 3a

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 8

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

SECTION 2 Text

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Art. 66a

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Art. 14a

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 6 s. 3 Text

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Title XII Ch. 6 Ch. 4

Directive

ANNEX VCATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)

	CN-code	Description of goods
(1)	0701	Potatoes
(2)	0711 20	Olives
(3)	0801	Coconuts, Brazil nuts and cashew nuts
(4)	0802	Other nuts
(5)	0901 11 00	Coffee, not roasted
	0901 12 00	Coffee, not roasted
(6)	0902	Tea
(7)	1001 to 1005	Cereals
	1007 to 1008	Cereals
(8)	1006	Husked rice
(9)	1201 to 1207	Grains and oil seeds (including soya beans) and oleaginous fruits
(10)	1507 to 1515	Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified
(11)	1701 11	Raw sugar
	1701 12	Raw sugar
(12)	1801	Cocoa beans, whole or broken, raw or roasted
(13)	2709	Mineral oils (including propane and butane; also including crude petroleum oils)
	2710
	2711 12
	2711 13
(14)	Chapters 28 and 29	Chemicals in bulk
(15)	4001	Rubber, in primary forms or in plates, sheets or strip
	4002	Rubber, in primary forms or in plates, sheets or strip
(16)	5101	Wool
(17)	7106	Silver
(18)	7110 11 00	Platinum (palladium, rhodium)
	7110 21 00
	7110 31 00
(19)	7402	Copper
	7403
	7405
	7408
(20)	7502	Nickel
(21)	7601	Aluminium
(22)	7801	Lead
(23)	7901	Zinc
(24)	8001	Tin
(25)	ex 8112 92	Indium
	ex 8112 99	Indium