(a)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
exclude them from the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is not returned;
← art_92__para · All articles · (b) →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.