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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII
Chapter 5
Section 3

Article 351

United Kingdom

Original text. Later amendments are not shown.

Member States shall lay down detailed rules for the exercise of the options provided for in this Section, and shall inform the Commission accordingly.

← Article 350

Article 351

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 351
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