# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 22

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

The application by the armed forces of a State party to the North Atlantic Treaty, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in Article 143(1)(h).

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/22 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.