lexiara

(a)

Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes · European Union

a taxable person as referred to in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union scheme;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.