# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 154

Extent: E+W+S+N.I.

For the purposes of this Section, ‘warehouses other than customs warehouses’ shall, in the case of products subject to excise duty, mean the places defined as tax warehouses by Article 4(b) of Directive 92/12/EEC and, in the case of products not subject to excise duty, the places defined as such by the Member States.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/154 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-154
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.