Article 94 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The rate applicable to the intra-Community acquisition of goods shall be that applied to the supply of like goods within the territory of the Member State.
← 94 · All articles · 2 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05