Article 188 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
If supplied during the adjustment period, capital goods shall be treated as if they had been applied to an economic activity of the taxable person up until expiry of the adjustment period.
← 188 · All articles · 2 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05