Article 163 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 163
If the goods cease to be covered by the arrangements or situations referred to in this Section, thus giving rise to importation for the purposes of Article 61, the Member State of importation shall take the measures necessary to prevent double taxation.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 163: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 163 of Directive 2006/112/EC, most recent first.
- C-405/24 L (Petits envois non commerciaux) Judgment · 8 May 2025 · Poland