(f)

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 second subparagraph of paragraph 3, point (a) is replaced by the following: "(a) the impact on fraudulent activities in relation to supplies of goods or services covered by the measure;";

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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.