(a)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
where the amount of the invoice is not higher than EUR 100 or the equivalent in national currency;
← 1. · All articles · (b) →
Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.