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New version applies from 11/08/2010. 107 provisions change. Later versions: 01/01/2011, 01/01/2013, 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Recital 25 changes in this version: compare with the current text.

Recital 25

Recital 25

(25)The taxable amount should be harmonised so that the application of VAT to taxable transactions leads to comparable results in all the Member States.

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