Article 276 Directive 2006/112/EC
Importation
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 8 · Obligations relating to certain importations and exportations › Section 1 · Importation
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Text of Article 276
Where dispatch or transport of the goods referred to in Article 274 ends at a place situated outside the Member State of their entry into the Community, they shall circulate in the Community under the internal Community transit procedure laid down by the Community customs provisions in force, in so far as they have been the subject of a declaration placing them under that procedure on their entry into the Community.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 276: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 276 of Directive 2006/112/EC, most recent first.
- C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany