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COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
‘IBAN’ means ‘IBAN’ as defined in point (15) of Article 2 of Regulation (EU) No 260/2012 of the European Parliament and of the Council ( 24 );
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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.