Recital 9

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

(9) Following the introduction into Directive 2006/112/EC of an obligation for taxable persons transferring goods of another taxable person to inform the owner of the goods that their goods are being or will be transferred, it should be clarified which specific data are to be communicated to the owner of the goods.

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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.