Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Modified by
Council Directive (EU) 2018/2057 of 20 December 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the temporary application of a generalised reverse charge mechanism in relation to supplies of goods and services above a certain threshold
January 16, 2019 | article 199c | Addition |