Article 48 Implementing Regulation (EU) No 282/2011
Exemptions on exportation
Chapter VIII · Exemptions › Section 4 · Exemptions on exportation
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Text of Article 48
In order to determine whether, as a condition for the exemption of the supply of goods carried in the personal luggage of travellers, the threshold set by a Member State in accordance with point (c) of the first subparagraph of Article 147(1) of Directive 2006/112/EC has been exceeded, the calculation shall be based on the invoice value. The aggregate value of several goods may be used only if all those goods are included on the same invoice issued by the same taxable person supplying goods to the same customer.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 48: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 48 of Implementing Regulation (EU) No 282/2011, most recent first.
- C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Judgment · 8 March 2022 · United Kingdom