art_143__para__2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
However, Member States may provide that the evidence referred to in point (c) be indicated to the competent authorities only upon request.
National law under this provision
1 national measure recorded under this provision, in 1 form — sign in to view the analysis.
← (c) · All articles · 3. →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.