# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 258

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

Member States shall lay down detailed rules for the submission of VAT returns in respect of intra-Community acquisitions of new means of transport, as referred to in Article 2(1)(b)(ii), and intra-Community acquisitions of products subject to excise duty, as referred to in Article 2(1)(b)(iii).

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/258 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-258
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.