VATcodexEU VAT case law · Court of Justice and General Court

Article 8 Directive 2006/112/EC

Territorial scope

Title II · Territorial scope

Open in the compendium

Text of Article 8

If the Commission considers that the provisions laid down in Articles 6 and 7 are no longer justified, particularly in terms of fair competition or own resources, it shall present appropriate proposals to the Council.

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