art_1__point_2__point_e__text_1 — Council Directive 2013/43/EU of 22 July 2013 amending Directive 2006/112/EC on… · Lexiara

art_1__point_2__point_e__text_1

Council Directive 2013/43/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud · European Union

in the first subparagraph of paragraph 3, the first sentence is replaced by the following:

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.