Council of the European Union 19 October 2009, Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (Codified version)

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Council Directive 2009/132/EC (19 October 2009) is a codification measure that defines the scope of VAT exemptions on final importation of certain goods pursuant to Article 143(b) and (c) of Directive 2006/112/EC, replacing and repealing the substantially amended Directive 83/181/EEC. The Directive establishes detailed exemption regimes covering, inter alia, personal property of individuals transferring normal residence to the Community, goods imported on marriage or by inheritance, school outfits and educational materials, goods of negligible value, capital goods transferred with business activities, agricultural products, therapeutic substances, charitable and disaster-relief goods, goods in the context of international relations, trade promotion materials, and goods for examination or testing purposes. Member States are required to apply these exemptions under conditions they fix to ensure correct and simple application and to prevent evasion, avoidance, or abuse, while retaining limited discretion to maintain certain pre-existing bilateral or frontier-traffic exemptions not harmonised at Community level.AI