Article 361 › 2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The taxable person not established within in the Community shall notify the Member State of identification of any changes in the information provided.
Cited at article level by
Council Regulation (EU) 2017/2454 of 5 December 2017 amending… (EU) — 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.