art_2__point_16__text_2

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 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.’;

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

← art_2__point_16__text_1 · All articles · 17. →

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