Article 257 Directive 2006/112/EC
Returns
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 5 · Returns
Text of Article 257
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 obligations relating to submission of a VAT return, as laid down in this Chapter.
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