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

2.

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 Article 28f (1) (which amends Article 17(2), (3) and (4) of the same Directive), in Article 17(4)(a), the terms "Article 21 (1)(a)" shall be replaced by "Article 21 (1)(a) and (c)".

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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.