Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
Article 263
1. The recapitulative statement shall be drawn up for each calendar quarter within a period and in accordance with procedures to be determined by the Member States. Member States may, ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.