Article 21 Persons liable to pay tax to the authoritiesF1 United Kingdom Repealed Original text. Later amendments are not shown. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Repealed by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. ← Title XII Article 21 Title XIII →