Council Directive 2006/112/EC Article 358
Title XII: Special schemes
Chapter 6: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods [1]
Section 1: General provisions
Article 358 [2]
For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:
1. –
3.
[3](deleted)
4.
‚VAT return‘ means the statement containing the information necessary to establish the amount of VAT due in each Member State.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889