Article 262 › 2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
In addition to the information referred to in paragraph 1, every taxable person shall submit information about the VAT identification number of the taxable persons for whom goods, dispatched or transported under call-off stock arrangements in accordance with the conditions set out in Article 17a, are intended and about any change in the submitted information.
Cited at article level by
COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on… (EU) · Value Added Tax Act 1994 (GB) — sign in to see which provisions, and what they say.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05