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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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CHAPTER 3 U.K. Goods to be used by monarchs or heads of State
Article 62U.K.
1.Exemption from tax, within the limits and under the conditions laid down by the competent authorities, shall be granted in respect of:
(a)gifts to reigning monarchs and heads of State;
(b)goods to be used or consumed by reigning monarchs and heads of State of a third country, or by persons officially representing them, during their official stay in the Community.
2.The exemption referred to in paragraph 1(b) may be made subject, by the Member State of importation, to reciprocal treatment.
3.The exemption referred to in paragraph 1 is also applicable to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or heads of State.
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