art_317__para
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
If a taxable dealer exercises the option under Article 316, the taxable amount shall be determined in accordance with Article 315.
← Article 317 · All articles · art_317__para__2 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.