Article 206 Delegation of powerC1C2
United Kingdom
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
- (a)
the cases where goods are considered to be returned in the state in which they were exported;
- (b)
the specific cases referred to in Article 204.
Annotations
Modifications
- C1
Arts. 203-207 modified (1.8.2021) by S.I. 1995/2518, reg. 133AJ(2)-(5)(9) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43)
- C2
Arts. 203-207 excluded (1.8.2021) by S.I. 1995/2518, reg. 133AJ(6)-(8) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43)