Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
Section 1
Simplification measures and measures to prevent tax evasion or avoidance
Article 394
Member States which, at 1 January 1977, applied special measures to simplify the procedure for collec...
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.