art_319__para
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The taxable dealer may apply the normal VAT arrangements to any supply covered by the margin scheme.
← Article 319 · All articles · Article 320 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.