Recital 43

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Recital 43

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(43)Member States should be entirely free to designate the person liable for payment of the VAT on importation.

Official text · the act as publishedFrom the act as published (consolidated texts do not carry recitals or the preamble). Open full page ↗

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✓ In force

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16 of the 16 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.