VATcodexEU VAT case law · Court of Justice and General Court

Article 409 Directive 2006/112/EC

Transitional measures applicable in the context of accession to the European Union

Title XV · Final provisions › Chapter 2 · Transitional measures applicable in the context of accession to the European Union

Open in the compendium

Text of Article 409

In the cases referred to in Article 408(1), the place of import within the meaning of Article 61 shall be the Member State within whose territory the goods cease to be covered by the arrangements or situations under which they were placed before the date of accession.

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