Article 3
Council Directive 96/42/EC of 25 June 1996 amending Directive 77/388/EEC on the common system of value added tax · European Union
This Directive shall apply from 1 January 1995.
← art_2__para · All articles · art_3__para →
Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.