‘(e)
Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age · European Union
status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1).’
← (a) · All articles · (b) →
Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.