http://www.legislation.gov.uk/eudr/2006/112/article/8/2020-01-31
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Council Directive 2006/112/EC
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
2021-02-09
King's Printer of Acts of Parliament
https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20200101
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2020-01-01
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 7
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 242a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title V Ch. 3a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 8
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
SECTION 2 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 66a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 14a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 s. 3 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 Ch. 4
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
TITLE IITERRITORIAL SCOPE
Article 8
If the Commission considers that the provisions laid down in Articles 6 and 7 are no longer justified, particularly in terms of fair competition or own resources, it shall present appropriate proposals to the Council.