Article 263 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The recapitulative statement shall be drawn up for each calendar month within a period not exceeding one month and in accordance with procedures to be determined by the Member States.
Cited at article level by
Council Directive 2008/117/EC of 16 December 2008 amending Directive… (EU) — sign in to see which provisions, and what they say.
← 263 · All articles · 1a →
Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.