2.
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The records referred to in paragraph 1 must be made available electronically on request to the Member State of consumption and to the Member State of identification.
← 1. · All articles · art_369x__para →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.