Council Directive 2013/43/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
directive · European Union · 32013L0043
13 provisions in 55 nodes · cited by 1 instruments we hold · 6 provisions hand work to national law
Defined terms · All instruments · VAT · computer science · consumer · consumption · final consumption · fraud · goods · goods and services