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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XI
Chapter 1
Section 1

Article 202

United Kingdom

Original text. Later amendments are not shown.

VAT shall be payable by any person who causes goods to cease to be covered by the arrangements or situations listed in Articles 156, 157, 158, 160 and 161.

← Article 201

Article 202

Article 203 →

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 202
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright