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Council Directive 2006/112/ECShow full title
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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Article 280
In the case of goods which are temporarily exported from the Community, in order to be reimported, Member States shall take the measures necessary to ensure that, on reimportation into the Community, such goods may be covered by the same provisions as would have applied if they had been temporarily exported from the customs territory of the Community.
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