(b)

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

where the deletion of the intermediary is due to his persistent failure to comply with the rules of the import scheme, in which case the deletion shall be effective as from the day following that on which the decision on deletion is sent by electronic means to the intermediary and the taxable persons he represents.

← (a) · All articles · Article 58a →

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