# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 52

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

Member States need not apply VAT to that part of the intra-Community transport of goods to non-taxable persons taking place over waters which do not form part of the territory of the Community.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/52 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.