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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 269

Article 269

Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce the special measures provided for in Articles 270 and 271 to simplify the obligation, laid down in this Chapter, to submit a recapitulative statement. Such measures may not jeopardise the proper monitoring of intra-Community transactions.

查看整部法規全文 → · 開啟所屬章節:CHAPTER 6 — Recapitulative statements

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