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COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods · European Union

Article 359 is replaced by the following: ‘Article 359 Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme. This scheme applies to all those services supplied within the Community.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2020-08-18; changes after this date are not shown.