3.
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
‘Member State of consumption’ means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.
← 2. · All articles · Article 359 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.