VAT directive Recital 13

(13)In order to enhance the non-discriminatory nature of the tax, the term ‘taxable person’ should be defined in such a way that the Member States may use it to cover persons who occasionally carry out certain transactions.

Metadata

✓ In force

↻ Amendments (2)

14 of the 16 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

01/06/2016 current
01/01/2015 no text change
01/01/2014 no text change
15/08/2013
01/07/2013 no text change
01/01/2013 no text change
01/01/2011 no text change
11/08/2010 no text change
09/04/2010 no text change
15/01/2010 no text change
01/01/2010 no text change
24/07/2009 no text change
01/06/2009 no text change
21/01/2009 no text change
01/01/2009 no text change
29/12/2007 no text change
01/01/2007 first version in the database