preamble_15 — Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC… · Lexiara

preamble_15

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

(5) Therefore, the appointment of a tax representative should in future only be an option for non-established taxable persons.

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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.