Article 210 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 210
Member States shall adopt arrangements for payment of VAT on intra-Community acquisitions of new means of transport, as referred to in Article 2(1)(b)(ii), and on intra-Community acquisitions of products subject to excise duty, as referred to in Article 2(1)(b)(iii).
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 210: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 210 of Directive 2006/112/EC, most recent first.
- C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy