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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

Throughout the Directive, notwithstanding points 2, 3 and 5 of this Article, the terms "Article 21(2)" shall be replaced by "Article 21(4)".

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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.