Council Regulation (EC) No 1186/2009 Article 32

Article 32

Except in special cases justified by the circumstances, the relief referred to in Article 28 shall be granted only for capital goods and other equipment entered for free circulation before the expiry of a period of 12 months from the date when the undertaking ceased its activities in the third country of departure.

Read the full instrument → · Read this in context: CHAPTER VII — Capital goods and other equipment imported on the transfer of activities from a third country into the Community →

Other provisions in CHAPTER VII — Capital goods and other equipment imported on the transfer of activities from a third country into the Community

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 32 of Council Regulation (EC) No 1186/2009 (LawPlayer, data as of 2026-07-04)

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