Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
Modified by
  • Council Regulation (EU) No 967/2012of 9 October 2012amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons, 32012R0967, October 20, 2012
  • Council Implementing Regulation (EU) No 1042/2013of 7 October 2013amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services, 32013R1042, October 26, 2013
Council Implementing Regulation (EU) No 282/2011of 15 March 2011laying down implementing measures for Directive 2006/112/EC on the common system of value added tax(recast) CHAPTER ISUBJECT MATTER
Article 1This Regulation lays down measures for the implementation of certain provisions of Titles I to V, and VII to XII of Directive 2006/112/EC.

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