# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 257

Extent: E+W+S+N.I.

Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of intra-Community acquisitions of goods, as referred to in Article 2(1)(b)(i), comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/257 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-257
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.