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Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age · 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 to use this special scheme. This special scheme shall apply 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.

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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.