(4)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
‘Member State of consumption’ means the Member State where the dispatch or transport of the goods to the customer ends.
← art_369l__point_3__para · All articles · Article 369m →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.