Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

TITLE XI U.K. OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 1 U.K. Obligation to pay

Section 1 U.K. Persons liable for payment of VAT to the tax authorities

Article 200 U.K.

VAT shall be payable by any person making a taxable intra-Community acquisition of goods.