VATcodexEU VAT case law · Court of Justice and General Court

Article 400 Directive 2006/112/EC

Conversion rates

Title XIV · Miscellaneous › Chapter 3 · Conversion rates

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Text of Article 400

When converting the amounts referred to in Article 399 into national currencies, Member States may adjust the amounts resulting from that conversion either upwards or downwards by up to 10 %.

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