Council Regulation (EC) No 143/2008 of 12 February 2008 amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax
Treaty establishing the European Community (consolidated version) Part Three - Community policies TITLE VI - Common rules on competition, taxation and approximation of laws Chapter 2 - Tax provisions Article 93