(c)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
in the cases, concerning the importation of goods, referred to in the second subparagraph of Article 71(1) and in Article 71(2).
← (b) · All articles · Article 94 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.