(a)

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

the acquisition of goods is made by a taxable person who is not established in the Member State concerned but is identified for VAT purposes in another Member State;

← art_141__para · All articles · (b) →

Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.