Article 284b › 1 › b
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
the total value of supplies carried out during the calendar quarter in each of the Member States other than the Member State of establishment or ‘0’ if no supplies have been made.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.