surface road

internal surface transport

goal area | shooting circle | striking circle

The Commission has also driven forward improvements to the Refund Directive to ensure it works as intended and allows easier electronic submission of VAT refund claims.

4. The Commission may, by means of implementing acts, lay down rules on the practical arrangements for presentation of consignments of the categories of animals and goods referred to in Article 47(1), the transport units or sub-entities which can constitute an individual consignment and the maximum number of such transport units or sub-entities in each consignment, taking into account the need to ensure the rapid and efficient handling of the consignments and the official controls to be performed by the competent authorities and, where relevant, international standards.

1. The Commission may, by means of implementing acts, approve, upon request of a third country, specific pre-export controls that that third country carries out on consignments of animals and goods prior to export to the Union with a view to verifying that the exported consignments satisfy the requirements of the rules referred to in Article 1(2).

The Commission has also driven forward improvements to the Refund Directive to ensure it works as intended and allows easier electronic submission of VAT refund claims.