(a)

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

the introductory words are replaced by the following: ‘The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:’

← art_2__point_24__text_1 · All articles · art_2__point_24__point_a__text_1 →

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