Article 359

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme. This scheme applies to all those services supplied within the Community.

Cited at article level by

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) · Council Implementing Regulation (EU) 2019/2026 of 21 November 2019… (EU) · Council Implementing Regulation (EU) 2025/518 of 11 March 2025… (EU) · Code général des impôts (FR) — sign in to see which provisions, and what they say.

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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.