(e)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
provide that, where the VAT which is not deductible by the taxable person is insignificant, it is to be treated as nil.
← (d) · All articles · Article 174 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.