(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

assess the effects of the option offered to Member States in Article 262(4) on VAT fraud in other Member States and on the functioning of the central VIES;

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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.