Article 198 › 3
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Member States shall lay down the procedures and conditions for implementation of paragraphs 1 and 2.
← 2 · All articles · 199 →
Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.