Recital 21

Council Regulation (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age · European Union

(21) As the OSS simplification scheme introduced is comprehensive and encompasses cross-border movements of goods covered by call-off stock arrangements in accordance with Article 17a of Directive 2006/112/EC, those arrangements have been removed from Directive 2006/112/EC. It is necessary for that amendment of Directive 2006/112/EC to be reflected in Article 21 of Regulation (EU) No 904/2010.

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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.