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New version applies from 01/01/2007.
494 provisions change.
Later versions: 29/12/2007, 01/01/2009, 21/01/2009, 01/06/2009, 24/07/2009, 01/01/2010, 15/01/2010, 09/04/2010, 11/08/2010, 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.
VAT directive
Council Directive 2006/112/EC
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Showing the text as of 12/06/2005
This act has no text in force on 12/06/2005.