(i)

COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) · European Union

the date on which the decision of the taxable person to voluntarily cease to apply the exemption takes effect and the Member State or Member States in which the cessation shall take effect;

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.