4.
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
‘VAT return’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.
← art_358__para · All articles · Section 2 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.