Article 209 Directive 2006/112/EC
Payment arrangements
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 1 · Obligation to pay › Section 2 · Payment arrangements
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Text of Article 209
Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of intra-Community acquisitions of goods, as referred to in Article 2(1)(b)(i), comply with the payment obligations set out in this Section.
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Case law on Article 209: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 209 of Directive 2006/112/EC, most recent first.
- C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy