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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 200

Article 200

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

查看整部法規全文 → · 開啟所屬章節：Section 1 — Persons liable for payment of VAT to the tax authorities →

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