Council Directive 2006/112/EC Article 357 (deleted)
Title XII: Special schemes
Chapter 6: Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons [1] [2]
Section 1: General provisions
Article 357 (deleted) [3]
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M3
2According
to Art. 2 No 12 Council Directive (EU) 2017/2455 of 5 December 2017 (OJ L 348,
, p. 7) in association with Art. 1 No 7 Council Directive (EU)
2019/1995 of
(OJ L 310,
, p. 1) the heading of Chapter 6 of Title XII will be replaced with
effect from
by the following:
‚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‘.
3↓M3