Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Modified by
Council Directive 2013/61/EU of 17 December 2013 amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular
January 1, 2014 | article 6.1 point C) | Replacement |