http://www.legislation.gov.uk/id/eudr/2006/112

http://www.legislation.gov.uk/eudr/2006/112/article/362/2020-01-31

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:02006L0112-20200101

text

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2020-01-01

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

Directive

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

Art. 362

Directive

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

Art. 242a

Directive

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

Title V Ch. 3a

Directive

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

Title XII Ch. 8

Directive

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

SECTION 2 Text

Directive

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

Art. 66a

Directive

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

Art. 14a

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

Directive

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

Title XII Ch. 6 Ch. 4

Directive

TITLE XIISPECIAL SCHEMES

CHAPTER 6F1Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons

Annotations:

Amendments (Textual)

Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.

Section 2F1Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

F1Article 362

The Member State of identification shall allocate to the taxable person not established within the Community 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.