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

1M23, A2

2M3

3M16, A2