BARK
Products
Coverage
Library
Evals
FAQ
About
Log In
Get access
Products
Coverage
Library
Evals
FAQ
About
Contact us
Log In
Get access
Documents
Contents
Text
Details
‹
‹
Source
Open on EUR-Lex ↗
Copy citation
VAT directive
›
Title VI
›
Chapter 4
›
Article 70
Article 70
Article 70
›
The chargeable event shall occur and VAT shall become chargeable when the goods are imported.
Source
Official text · consolidated version 01/06/2016 (no longer in force)
Full document
Open full page ↗
×
›