Directive 2006/112/EC

Directive 2006/112/EC is a recast of the 6th EU VAT Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes. It provides for a common system of value added tax, and a uniform basis of assessment, and is the main body of European VAT legislation.

« Back to Glossary Index

Related Terms:

How did we do?