Article 358 Directive 2006/112/EC
Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
Title XII · Special schemes › Chapter 6 · Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods › Section 1 · General provisions
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Text of Article 358
For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:
4.‘VAT return’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 358: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 358 of Directive 2006/112/EC, most recent first.
- C-390/15 RPO Opinion · 8 September 2016 · Poland
VAT Committee guidelines on Article 358: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 067 · 8 January 2003 · document 4.1 Article 26c* – place of supply – concept of electronically supplied services and of broadcasting services – special scheme put in place