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Council Directive 2009/132/ECShow full title
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)
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Changes over time for: ANNEX III
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EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
ANNEX IIIU.K.
CORRELATION TABLE
| Directive 83/181/EEC | This Directive |
|---|---|
| — | Title I |
| Article 1(1) | Article 1(1), first and second subparagraphs |
| Article 1(2) introductory sentence | Article 2(1) introductory sentence |
| Article 1(2)(a) | Article 2(1)(a) |
| Article 1(2)(b) first subparagraph | Article 2(1)(b) |
| Article 1(2)(b) second subparagraph, first and second indents | Article 2(1)(b) |
| Article 1(2)(b) third subparagraph | Article 2(1)(b) |
| Article 1(2)(b) fourth subparagraph | Article 2(2) |
| Article 1(2)(c), (d) and (e) | Article 2(1)(c), (d) and (e) |
| Title I | Title II |
| Chapter I | Chapter 1 |
| Articles 2 to 5 | Articles 3 to 6 |
| Article 6 first and second paragraphs | Article 7(1) and (2) |
| Articles 7 to 10 | Articles 8 to 11 |
| Chapter II | Chapter 2 |
| Article 11(1) and (2) | Article 12(1), first and second subparagraphs |
| Article 11(3) | Article 12(2) |
| Article 12, introductory sentence | Article 13, first subparagraph, introductory sentence |
| Article 12(a), first sentence | Article 13, first subparagraph, point (a) |
| Article 12(a), second sentence | Article 13, second subparagraph |
| Article 12(b) | Article 13, first subparagraph, point (b) |
| Article 13 | Article 14 |
| Article 14(1) introductory sentence | Article 15(1), first subparagraph, introductory sentence |
| Article 14(1) first indent, opening words | Article 15(1), first subparagraph, point (a) |
| Article 14(1) first indent, words in parentheses | Article 15(1), second subparagraph |
| Article 14(1), second indent | Article 15(1), first subparagraph, point (b) |
| Article 14(2) | Article 15(2) |
| Article 15 | Article 16 |
| Chapter III | Chapter 3 |
| Articles 16 to 19 | Articles 17 to 20 |
| Title II | Title III |
| Articles 20 and 21 | Articles 21 and 22 |
| Title III | Title IV |
| Articles 22 and 23 | Articles 23 and 24 |
| Title IV | Title V |
| Article 24(1) | Article 25(1) |
| Article 24(2) introductory sentence | Article 25(2) introductory sentence |
| Article 24(2) first and second indents | Article 25(2)(a) and (b) |
| Article 25(1) | Article 26(1) |
| Article 25(2) | — |
| Article 25(3) | Article 26(2) |
| Articles 26, 27 and 28 | Articles 27, 28 and 29 |
| Title V | Title VI |
| Chapter I | Chapter 1 |
| Article 29(1) | Article 30(1), first subparagraph |
| Article 29(2) | Article 30(2) |
| Article 29(3) | Article 30(1), second subparagraph |
| Articles 30, 31 and 32 | Articles 31, 32 and 33 |
| Chapter II | Chapter 2 |
| Article 33 | Article 34 |
| Article 34(1) and (2) | Article 35(1), first and second subparagraphs |
| Article 34(3) | Article 35(2) |
| Title VI | Title VII |
| Chapter I | Chapter 1 |
| Article 35(1) introductory sentence | Article 36(1) introductory sentence |
| Article 35(1)(a) | Article 36(1)(a) |
| Article 35(1)(b) introductory sentence | Article 36(1)(b) |
| Article 35(1)(b) first indent | — |
| Article 35(1)(b) second indent | Article 36(1)(b) |
| Article 35(2) introductory sentence | Article 36(2), introductory sentence |
| Article 35(2) first and second indents | Article 36(2)(a) and (b) |
| Chapter II | Chapter 2 |
| Article 36(1) | Article 37(1) |
| Article 36(2) introductory sentence | Article 37(2) introductory sentence |
| Article 36(2) first, second and third indents | Article 37(2)(a), (b) and (c) |
| Articles 37 and 38 | Articles 38 and 39 |
| Chapter IIa | Chapter 3 |
| Article 38a | Article 40 |
| Chapter III | Chapter 4 |
| Article 39 | Article 41 |
| Title VII | Title VIII |
| — | Chapter 1 |
| Article 40 | Article 42 |
| Chapter I | Chapter 2 |
| Articles 41 to 45 | Articles 43 to 47 |
| Chapter II | Chapter 3 |
| Articles 46, 47 and 48 | Articles 48, 49 and 50 |
| Chapter III | Chapter 4 |
| Article 49(1) and (2) | Article 51, first and second paragraphs |
| Articles 50 to 55 | Articles 52 to 57 |
| Title VIII | Title IX |
| Chapter I | Chapter 1 |
| Article 56 | Article 58 |
| Chapter II | Chapter 2 |
| Articles 57 and 58 | Articles 59 and 60 |
| Article 59, introductory sentence | Article 61, introductory sentence |
| Article 59, first, second and third indents | Article 61(a), (b) and (c) |
| Chapter III | Chapter 3 |
| Article 60 first paragraph, introductory sentence | Article 62(1), introductory sentence |
| Article 60, first paragraph, point (a) | Article 62(1)(a) |
| Article 60, first paragraph, point (b), first sentence | Article 62(1)(b) |
| Article 60, first paragraph, point (b), second sentence | Article 62(2) |
| Article 60, second paragraph | Article 62(3) |
| Title IX | Title X |
| Chapter I | Chapter 1 |
| Article 61 | Article 63 |
| Chapter II | Chapter 2 |
| Article 62, introductory sentence | Article 64, introductory sentence |
| Article 62(a) | Article 64(a) |
| Article 62(b) | — |
| Article 62(c) | Article 64(b) |
| Article 63, first paragraph, introductory sentence | Article 65(1), introductory sentence |
| Article 63, first paragraph, point (a) | Article 65(1)(a) |
| Article 63, first paragraph, point (b), first sentence | Article 65(1)(b) |
| Article 63, first paragraph, point (b), second sentence | Article 65(2) |
| Article 63, first paragraph, point (c) | Article 65(1)(c) |
| Article 63, second paragraph | — |
| Article 64 | Article 66 |
| Chapter III | Chapter 3 |
| Article 65(1) | Article 67(1) |
| Article 65(2), introductory sentence | Article 67(2), first subparagraph, introductory sentence |
| Article 65(2)(a) to (e) | Article 67(2) first subparagraph, points (a) to (e) |
| Article 65(2), final sentence | Article 67(2), second subparagraph |
| Articles 66 to 69 | Articles 68 to 71 |
| Title X | Title XI |
| Articles 70 to 73 | Articles 72 to 75 |
| Article 74(1) introductory sentence | Article 76(1) introductory sentence |
| Article 74(1), first, second and third indents | Article 76(1)(a), (b) and (c) |
| Article 74(2) | Article 76(2) |
| Articles 75 and 76 | Articles 77 and 78 |
| Title XI | Title XII |
| Chapter I | Chapter 1 |
| Article 77 | Article 79 |
| Chapter II | Chapter 2 |
| Article 78 | Article 80 |
| Chapter III | Chapter 3 |
| Article 79(a) to (q) | Article 81(1)(a) to (q) |
| Article 79(r), first sentence | Article 81(1)(r) |
| Article 79(r), second sentence | Article 81(2) |
| Article 79(s) | Article 81(1)(s) |
| Chapter IV | Chapter 4 |
| Article 80 | Article 82 |
| Chapter V | Chapter 5 |
| Article 81 | Article 83 |
| Chapter VI | Chapter 6 |
| Article 82(1) introductory sentence | Article 84(1) introductory sentence |
| Article 82(1)(a) first and second indents | Article 84(1)(a)(i) and (ii) |
| Article 82(1)(b) | Article 84(1)(b) |
| Article 82(2) introductory sentence | Article 84(2) first subparagraph, introductory sentence |
| Article 82(2)(a) first subparagraph, first and second indents and second subparagraph | Article 84(2), first subparagraph, point (a) |
| Article 82(2)(b) | Article 84(2), first subparagraph, point (b) |
| Article 82(2)(c) introductory sentence | Article 84(2), first subparagraph, point (c) introductory sentence |
| Article 82(2)(c) first indent, first subparagraph | Article 84(2), first subparagraph, point (c)(i) |
| Article 82(2)(c) first indent, second subparagraph | Article 84(2), second subparagraph |
| Article 82(2)(c), second indent | Article 84(2), first subparagraph, point (c)(ii) |
| Article 82(2)(d) | Article 84(2), first subparagraph, point (d) |
| Article 83 first paragraph introductory sentence | Article 85 introductory sentence |
| Article 83(a) | Article 85(a) |
| Article 83(b) | — |
| Article 83(c) | Article 85(b) |
| Article 83 second subparagraph | — |
| Article 84 | Article 86 |
| Article 85 first and second paragraphs | Article 87(1) and (2) |
| Article 86 | Article 88 |
| Chapter VII | Chapter 7 |
| Article 87 | Article 89 |
| Chapter VIII | Chapter 8 |
| Article 88 | Article 90 |
| Title XII | Title XIII |
| Articles 89, 90 and 91 | Articles 91, 92 and 93 |
| Article 92 | Article 94 |
| Article 93(1) | — |
| Article 93(2) | Article 95 |
| — | Article 96 |
| — | Article 97 |
| Article 94 | Article 98 |
| Annex | Annex I |
| — | Annex II |
| — | Annex III |
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