VAT Directive — Article 208

The article's text

Article 208
Where Member States designate the customer for investment gold as the person liable for payment of VAT pursuant to Article 198(1) or if, in the case of gold material, semi-manufactured products, or investment gold as defined in Article 344(1), they exercise the option provided for in Article 198(2) of designating the customer as the person liable for payment of VAT, they shall take the measures necessary to ensure that he complies with the payment obligations set out in this Section.

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.

EU citizen

Who	Country	What they wrote
Christian AMAND	BE	system to fight fraud {SEC(2008) 249}Brussels, 22.2.2008 COM(2008) 109 final p. ; this is competence granted to the Council by article 208 of the EC Treaty; article 192 of the EC Treaty grants a similar competence to the European Parliament 4 GREEN PAPER On ↗

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

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