VATcodexEU VAT case law · Court of Justice and General Court

Article 278 Directive 2006/112/EC

Exportation

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 8 · Obligations relating to certain importations and exportations › Section 2 · Exportation

Open in the compendium

Text of Article 278

Articles 279 and 280 shall apply to the exportation of goods in free circulation which are dispatched or transported from a Member State to a third territory forming part of the customs territory of the Community.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.