(iv)
COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) · European Union
any other legal arrangement of whatever nature and form, which has legal personality or not, and conducts transactions which are subject to VAT;
← (iii) · All articles · (o) →
Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.