The first paragraph of Article 61 and the first subparagraph of Article 71(1) of Council Directive 2006/112/EC must be interpreted as meaning that the reference to ‘one of the arrangements or situations referred to' in Article 156 of that directive includes free zones. Article 71(1) of Directive 2006/112 must be interpreted as meaning that the removal of goods from customs supervision in a free zone does not give rise to the chargeable event or make import value added tax chargeable if those goods did not enter the economic network of the European Union, this being a matter for the referring court to determine. The second subparagraph of Article 71(1) of Directive 2006/112 must be interpreted as meaning that, when a customs debt arises by virtue of Article 203 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code and no value added tax debt is consequently incurred, on account of the circumstances of the dispute in the main proceedings, Article 204 of the latter regulation may not be applied for the sole purpose of providing a basis for charging value added tax.