Article 350 Directive 2006/112/EC
Taxation option
Title XII · Special schemes › Chapter 5 · Special scheme for investment gold › Section 3 · Taxation option
Text of Article 350
Where the supplier has exercised the right under Articles 348 and 349 to opt for taxation, Member States shall allow the agent to opt for taxation of the services referred to in Article 347.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.