art_397__para
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, shall adopt the measures necessary to implement this Directive.
← Article 397 · All articles · CHAPTER 2 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.