(a)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
the total value of supplies reported by the taxable person exceeds the amount referred to in point (a) of Article 284(2);
← art_284e__para · All articles · (b) →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.