# Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework, Article 2: Amendment to Directive 2008/118/EC

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

In Article 12(1) of Directive 2008/118/EC, the following point is inserted:
(ba) ‘by the armed forces of any Member State other than the Member State within which the excise duty is chargeable, for the use of those forces, for the civilian staff accompanying them or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy;’.

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Source: https://www.legislation.gov.uk/eudr/2019/2235/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2019-2235/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.