Council Directive 2009/132/EC of 19 October 2009… Article 28

Article 28

No exemption shall be granted for: (a) means of transport which are not in the nature of instruments of production or of the service industry; (b) supplies of all kinds intended for human consumption or for animal feed; (c) fuel and stocks of raw materials or finished or semi-finished products; (d) livestock in the possession of dealers.

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Other provisions in TITLE V — CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER OF ACTIVITIES

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CitationArticle 28 of Council Directive 2009/132/EC of 19 October 2009… (LawPlayer, data as of 2026-07-04)

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