(b)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
the taxable person who dispatched or transported the goods records their return in the register provided for in Article 243(3).
← (a) · All articles · 6. →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.