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Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax · European Union
in Article 53, the following paragraph is added: ‘This Article shall not apply to admission to the events referred to in the first paragraph where the attendance is virtual.’;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.