(c)

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

any taxable person established in a third country with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU ( 26 ) and Regulation (EU) No 904/2010 and who is carrying out distance sales of goods from that third country.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.