Council Directive 2009/132/EC of 19 October 2009… Article 45

Article 45

Exemption shall be granted only to organisations accounting procedures of which enable the competent authorities to supervise their operations and which offer all the guarantees considered necessary.

Read the full instrument → · Read this in context: CHAPTER 2 — Goods imported for general purposes →

Other provisions in CHAPTER 2 — Goods imported for general purposes

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 45 of Council Directive 2009/132/EC of 19 October 2009… (LawPlayer, data as of 2026-07-04)

What to look at next

Council Directive 2009/132/EC of 19 October 2009…, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER 2 — Goods imported for general purposes — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections