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

‘Member State annual turnover’ means the total annual value of supplies of goods and services, exclusive of VAT, made by a taxable person within that Member State during a calendar year;

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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.