(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

the following paragraph is added: ‘3. Member States shall, before 1 July 2028, communicate to the VAT Committee the text of the main provisions of national law in which they set out the criteria, conditions and limitations referred to in paragraph 2, second subparagraph. By 31 December 2028, on the basis of the information provided by Member States pursuant to the first subparagraph of this paragraph, the Commission shall publish a comprehensive list indicating the criteria, conditions and limitations that Member States set out regarding paragraph 2, second subparagraph.’ ;

National law under this provision

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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.