Article 196

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

VAT shall be payable by any taxable person, or non-taxable legal person identified for VAT purposes, to whom the services referred to in Article 44 are supplied, if the services are supplied by a taxable person not established within the territory of the Member State.

Cited at article level by

Code général des impôts (FR) · Code général des impôts, annexe III (FR) — sign in to see which provisions, and what they say.

← 195 · All articles · 197 →

Source: EUR-Lex CELLAR · retrieved 2026-08-05