Article 301 › 2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
In respect of any supply of agricultural products or agricultural services other than those specified in Article 300, the flat-rate compensation shall be deemed to be paid by the customer.
← 1 · All articles · 302 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05