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

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TITLE XV U.K. FINAL PROVISIONS

CHAPTER 2 U.K. Transitional measures applicable in the context of accession to the European Union

Article 409 U.K.

In the cases referred to in Article 408(1), the place of import within the meaning of Article 61 shall be the Member State within whose territory the goods cease to be covered by the arrangements or situations under which they were placed before the date of accession.