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Section 1 Special scheme for investment gold (Articles 344 to 356 of Directive 2006/112/EC) (arts. 56-57) |
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Article 56 |
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Article 57 |
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Section 2 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC) (arts. 57a-63c) |
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Subsection 1 Definitions (art. 57a) |
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Article 57a |
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Subsection 2 Application of the Union scheme (arts. 57b) |
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Article 57b |
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Subsection 3 Scope of the Union scheme (art. 57c) |
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Article 57c |
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Subsection 4 Identification (arts. 57d-57g) |
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Article 57d |
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Article 57e |
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Article 57f |
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Article 57g |
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Subsection 5 Reporting obligations (art. 57h) |
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Article 57h |
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Subsection 6 Exclusion (arts. 58-58c) |
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Article 58 |
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Article 58a |
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Article 58b |
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Article 58c |
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Subsection 7 VAT return (arts. 59-61a) |
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Article 59 |
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Article 59a |
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Article 60 |
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Article 60a |
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Article 61 |
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Article 61a |
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Subsection 7a Import scheme - chargeable event (art. 61b) |
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Article 61b |
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Subsection 8 Currency (art. 61c) |
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Article 61c |
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Subsection 9 Payments (arts. 62-63b) |
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Article 62 |
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Article 63 |
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Article 63a |
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Article 63b |
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Subsection 10 Records (art. 63c) |
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Article 63c |
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Section 3 Special arrangements for declaration and payment of import VAT (Articles 369y to 369zb of Directive 2006/112/EC) (art. 63d) |
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Article 63d |
