Article 260

in force

OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

Directive 2006/112/EC — common system of VAT · Chapter 11 · In force since None

Source

Member States shall lay down detailed rules for the submission of VAT returns in respect of the importation of goods.

De lidstaten stellen nadere regels vast betreffende de aangifte ter zake van de invoer van goederen.