art_243b__para

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

The requirement referred to in the first subparagraph shall apply only to payment services provided as regards cross-border payments. A payment shall be considered a cross-border payment when the payer is located in a Member State and the payee is located in another Member State, in a third territory or in a third country.

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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.