art_284__para__3
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Thresholds set by a Member State shall not differentiate between taxable persons who are established and those who are not established in that Member State.
← art_284__para__2 · All articles · 2. →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.