Article 154 Directive 2006/112/EC
Customs warehouses, warehouses other than customs warehouses and similar arrangements
Title IX · Exemptions › Chapter 10 · Exemptions for transactions relating to international trade › Section 1 · Customs warehouses, warehouses other than customs warehouses and similar arrangements
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Text of Article 154
For the purposes of this Section, ‘warehouses other than customs warehouses’ shall, in the case of products subject to excise duty, mean the places defined as tax warehouses by Article 4(b) of Directive 92/12/EEC and, in the case of products not subject to excise duty, the places defined as such by the Member States.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 154: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 154 of Directive 2006/112/EC, most recent first.
- C-272/13 Equoland Judgment · 17 July 2014 · Italy
VAT Committee guidelines on Article 154: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 047 · 1996-03-11-12 · document II.5.3 Article 16(1)(B)(e)* – warehousing arrangements other than customs warehousing – goods subject to excise – excise warehouses