Article 259 Directive 2006/112/EC
Returns
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 5 · Returns
Text of Article 259
Member States may require persons who make intra-Community acquisitions of new means of transport as referred to in Article 2(1)(b)(ii), to provide, when submitting the VAT return, all the information needed for VAT to be applied and its application checked by the tax authorities.
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