# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 350

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

Where the supplier has exercised the right under Articles 348 and 349 to opt for taxation, Member States shall allow the agent to opt for taxation of the services referred to in Article 347.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/350 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-350
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.