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VAT Directive — Article 200

The article's text

Article 200 VAT shall be payable by any person making a taxable intra-Community acquisition of goods.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
EU citizen
WhoCountryWhat they wrote
Christian AMANDBEply may play an important. The problem is that this VAT number is only an evidence of the fact that the acquirer is a taxable 163 Art. 200 VAT Directive juncto art. 138(1) 164 Art. 196 VAT Directive juncto art. 44. 165 EU Vat Forum, Proof of Intra-EU supplies ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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