2.
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Member States need not identify certain taxable persons who carry out transactions on an occasional basis, as referred to in Article 12.
← (e) · All articles · Article 215 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.