Article 3 › 2 › b
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
during the previous calendar year, the total value of intra-Community acquisitions of goods did not exceed the threshold provided for in point (a).
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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.