lexiara

(b)

Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age · European Union

a taxable person facilitating the supply of goods in accordance with Article 14a(2) without dispatch or transport or where the dispatch or transport begins and ends in the same Member State;

· All articles ·

Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.