1. European
  2. Legislation (EU)
  3. EU Directives
  4. 2006
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  1. Directive 2006/112/EC - Value Added Tax Directive (VAT)
  2. Title XII Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (arts. 280a-369zc)
  3. Chapter 4 Special arrangements for second-hand goods, works of art, collectors' items and antiques (arts. 311-343)
  4. Section 1 Definitions (art. 311)
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Section 1 Definitions (art. 311)

Comparing proposed amendment...
Entered into force
 Article 311
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