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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 201

Article 201

On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.

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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