http://www.legislation.gov.uk/eudr/2006/112/article/362/2013-01-01
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Council Directive 2006/112/EC
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
2021-02-09
King's Printer of Acts of Parliament
https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20130101
text
text/xml
en
2013-01-01
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 7
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 362
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 242a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title V Ch. 3a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 8
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
SECTION 2 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 66a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 14a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 s. 3 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 Ch. 4
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
TITLE XIISPECIAL SCHEMES
CHAPTER 6Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
Section 2Special scheme for electronically supplied services
Article 362
The Member State of identification shall allocate to the non-established taxable person an individual VAT identification number and shall notify him of that number by electronic means. On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.