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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title V
Chapter 4

Article 60

United Kingdom

Original text. Later amendments are not shown.

The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community.

← Article 59b

Article 60

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 60
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