Article 396 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to conclude with a third country or an international body an agreement which may contain derogations from this Directive.
← 396 · All articles · 2 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05