VATcodexEU VAT case law · Court of Justice and General Court

Article 47 Implementing Regulation (EU) No 282/2011

Exemptions on exportation

Chapter VIII · Exemptions › Section 4 · Exemptions on exportation

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Text of Article 47

‘Means of transport for private use’ as referred to in point (b) of Article 146(1) of Directive 2006/112/EC shall include means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law within the meaning of Article 13 of that Directive and associations.

Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 47: 1 case

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 47 of Implementing Regulation (EU) No 282/2011, most recent first.

  1. C-215/19 Veronsaajien oikeudenvalvontayksikkö (Computing centre services) Judgment · 2 July 2020 · Finland