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(b)

to cross-check the information collected pursuant to Title XI, Chapter 6, Section 1, of Directive 2006/112/EC, and make the result of that cross-check available to Member States which require taxable persons to submit data referred to in Article 264 of that Directive in respect of transactions listed in Article 262(1), points (b) and (d), of that Directive;

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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.