1. — Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC…

1.

Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax · European Union

In the first subparagraph of Article 10(2), after the second sentence, the following sentence shall be inserted:"Member States may in certain cases provide that continuous supplies of goods and services which take place over a period of time shall be regarded as being completed at least at intervals of one year."

National law under this provision

2 national measures recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.