Article 277 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 277
Where, on their entry into the Community, the goods referred to in Article 274 are in one of the situations which would entitle them, if they were imported within the meaning of the first paragraph of Article 30, to be covered by one of the arrangements or situations referred to in Article 156, or by a temporary importation arrangement with full exemption from import duties, Member States shall take the measures necessary to ensure that the goods may remain in the Community under the same conditions as those laid down for the application of those arrangements or situations.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 277: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 277 of Directive 2006/112/EC, most recent first.
- C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany