Council of the European Union 22 July 2013, Council Directive 2013/43/EU of 22 July 2013 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 goods and services susceptible to fraud

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European Union · · · Cited by 111 · 26-07-2013

26.7.2013

EN

Official Journal of the European Union

L 201/4

COUNCIL DIRECTIVE 2013/43/EU

of 22 July 2013

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 goods and services susceptible to fraud

THE COUNCIL OF THE EUROPEAN UNION,

Having

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