Council of the European Union 16 March 2010, Council Directive 2010/23/EU of 16 March 2010 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud

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European Union · · · Cited by 98 · 16-03-2010

20.3.2010

EN

Official Journal of the European Union

L 72/1

COUNCIL DIRECTIVE 2010/23/EU

of 16 March 2010

amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the

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