Article 211 Directive 2006/112/EC
Payment arrangements
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 1 · Obligation to pay › Section 2 · Payment arrangements
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Text of Article 211
Member States shall lay down the detailed rules for payment in respect of the importation of goods.
In particular, Member States may provide that, in the case of the importation of goods by taxable persons or certain categories thereof, or by persons liable for payment of VAT or certain categories thereof, the VAT due by reason of the importation need not be paid at the time of importation, on condition that it is entered as such in the VAT return to be submitted in accordance with Article 250.
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Case law on Article 211: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 211 of Directive 2006/112/EC, most recent first.
- C-79/12 Mora IPR Judgment · 21 February 2013 · Romania