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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title IX
Chapter 10
Section 2

Article 165

United Kingdom

Original text. Later amendments are not shown.

Member States may set a common maximum amount for transactions which they exempt pursuant to Article 164.

← Article 164

Article 165

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 165
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright