# Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax, Article 4

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

This Directive is addressed to the Member States.

---
Source: https://www.legislation.gov.uk/eudr/2009/162/article/4 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-162/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.