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 |
|---|---|---|
| Union of Entrepreneurs and Employers | PL | ions and customs regulations. An example of such a solution is the IOSS VAT scope and the new customs competent office rule under article 221 (4) the UCC / IA leading to non-IOSS eligible shipment <150 EUR, such as B2B and excisable products, requiring immedia ↗ |
| Ecommerce Europe | BE | ments between VAT and customs legislation, for example between the IOSS VAT scope and the new customs competent office rule under article 221(4) the UCC/IA leading to non-IOSS eligible shipment < 150 EUR, such as B2B and excisable products, requiring direct cl ↗ |
| Handelsverband Deutschland - HDE e.V. | DE | uer- und dem Zollrecht, z. B. zwischen dem IOSS-Mehrwertsteuersystem und der neuen Regelung für die zuständige Zoll- stelle gemäß Artikel 221 Absatz 4 UCC/IA, die dazu führt, dass nicht IOSS-fähige Sendungen < 150 EUR, wie B2B und verbrauchsteuerpflichtige War ↗ |
| Konfederacja Lewiatan/Polish Confederation Lewiatan | PL | ments between VAT and customs legislation, for example between the IOSS VAT scope and the new customs competent office rule under article 221(4) the UCC/IA leading to non-IOSS eligible shipment < 150 EUR, such as B2B and excisable products, requiring direct cl ↗ |
| Pracodawcy RP | PL | ments between VAT and customs legislation, for example between the IOSS VAT scope and the new customs competent office rule under article 221(4) the UCC/IA leading to non-IOSS eligible shipment < 150 EUR, such as B2B and excisable products, requiring direct cl ↗ |
| Federacja Przedsiębiorców Polskich | PL | ments between VAT and customs legislation, for example between the IOSS VAT scope and the new customs competent office rule under article 221(4) the UCC/IA leading to non-IOSS eligible shipment < 150 EUR, such as B2B and excisable products, requiring direct cl ↗ |
Source: public consultation submissions and position papers. n = 6 mentions; counted as a literal reference to the article number.