Article 88 Directive 2006/112/EC
Importation of goods
Title VII · Taxable amount › Chapter 4 · Importation of goods
Open in the compendium1 case ↓
Text of Article 88
Where goods temporarily exported from the Community are re-imported after having undergone, outside the Community, repair, processing, adaptation, making up or re-working, Member States shall take steps to ensure that the tax treatment of the goods for VAT purposes is the same as that which would have been applied had the repair, processing, adaptation, making up or re-working been carried out within their territory.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 88: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 88 of Directive 2006/112/EC, most recent first.
- C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands
VAT Committee guidelines on Article 88: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 091 · 2010-05-10-12 · document 5.6 Article 88 – taxable amount – temporary exportation of goods for processing outside the EU – increase in value resulting from processing – recipient of service a taxable person established within the EU – how to respond to risk of double taxation