EU VAT Directive

Quelle: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112

The EU VAT Directive (MwSt = value added tax) is Council Directive 2006/112/EC that establishes the common value added tax system within the European Union. It governs the scope of VAT, the place of supply, taxable persons, rates, exemptions, registration requirements, and cross‑border VAT procedures among member states.

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