Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| Bundesverband E-Commerce und Versandhandel Deutschland e.V. | DE | erden. So haben beispielsweise der Anwendungsbereich der Mehrwertsteuer und die neue Vorschrift der zuständigen Zollstellen gemäß Artikel 212 Absatz 4 des UZK/IA dazu geführt, dass für Nicht-IOSS-fähige Sendungen unter 150 EUR (z. B. verbrauchsteuerpflichtige ↗ |
| Consorzio Netcomm | IT | slazione doganale. Ad esempio, l'ambito di applicazione dell'IVA e la nuova regola dell'ufficio doganale competente ai sensi dell'articolo 212, paragrafo 4, del CDU/IA hanno portato a spedizioni non ammissibili IOSS inferiori a 150 euro (ad esempio, prodotti s ↗ |
| Ecommerce Europe | BE | en VAT and customs legislation should be addressed. For example, the scope of VAT and the new customs competent office rule under Article 212(4) of the UCC/IA has led to non-IOSS eligible shipments under €150 (e.g., B2B excisable products) requiring direct cle ↗ |
Source: public consultation submissions and position papers. n = 3 mentions; counted as a literal reference to the article number.