Council Directive 2006/112/EC Article 69
Title VI: Chargeable event and chargeability of VAT
Chapter 3: Intra-Community acquisition of goods
Article 69 [1]
In the case of the intra-Community acquisition of goods, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.
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zur Änderungsdokumentation
CAAAE-23889
1↓M9