Article 213 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Every taxable person shall state when his activity as a taxable person commences, changes or ceases.
Cited at article level by
Council Directive 2009/132/EC of 19 October 2009 determining the… (EU) — sign in to see which provisions, and what they say.
← 213 · All articles · 2 →
Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.