Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Modified by
Council Implementing Decision of 7 December 2009 authorising the Republic of Latvia to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
January 1, 2010 article 193 Derogation