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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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Article 85U.K.

Member States may limit the application of the exemption for fuel contained in the standard fuel tanks of commercial motor vehicles and special containers:

(a)

when the vehicle comes from a third country or third territory, to 200 litres per vehicle and per journey;

(b)

to 200 litres per special container and per journey.