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)

Previous: Provision
Next: Provision

Article 71U.K.

The exemption referred to in Article 67(1)(a) and (b) shall not be granted for:

(a)

alcoholic products;

(b)

tobacco or tobacco products;

(c)

fuels, whether solid, liquid or gaseous.