Article 369p › 3
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The information which the intermediary must provide to the Member State of identification in respect of each taxable person which he represents before that taxable person commences the use of this special scheme shall contain the following details: (a) name; (b) postal address; (c) electronic address and websites; (d) VAT identification number or national tax number; (e) his individual identification number allocated in accordance with Article 369q(2).
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.