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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XI
Chapter 5

Article 260

United Kingdom

Original text. Later amendments are not shown.

Member States shall lay down detailed rules for the submission of VAT returns in respect of the importation of goods.

← Article 259

Article 260

Article 261 →

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 260
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