The purpose of this circular is to publish the coordinated text of Implementing Regulation (EU) No 282/2011 of the Council of 15 March 2011 laying down implementing measures for Directive 2006/112 / EC on the common system of tax on value added tax (recast), as it read on 1 st July 2021. the implementing regulation carries provisions for implementing the measures Directive 2006/112 / EC and is binding and directly applicable.
Source pfi.public.lu
See also
