(b)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
transactions for which the tax is solely payable by the customer in accordance with Articles 194 to 197 or Article 199.
← (a) · All articles · Article 171 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.