Article 166
The Commission shall, where appropriate, as soon as possible, present to the Council proposals concerning common arrangements for applying VAT to the transactions referred to in Sections 1 and 2.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Section 3 — Provisions common to Sections 1 and 2
Back to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — full text
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