VATcodexEU VAT case law · Court of Justice and General Court

Article 279 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 279

The formalities relating to the exportation of the goods referred to in Article 278 from the territory of the Community shall be the same as those laid down by the Community customs provisions in force for the exportation of goods from the customs territory of the Community.

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