Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XI OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 1 Obligation to pay

Section 1 Persons liable for payment of VAT to the tax authorities

Article 200

VAT shall be payable by any person making a taxable intra-Community acquisition of goods.