http://www.legislation.gov.uk/eudr/2006/112/article/347
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:02006L0112-20201212
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2020-12-12
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 XIISPECIAL SCHEMES
CHAPTER 5Special scheme for investment gold
Section 2Exemption from VAT
Article 347
Member States shall exempt the services of agents who act in the name and on behalf of another person, when they take part in the supply of investment gold for their principal.