Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| Student contribution (Maastricht University) | NL | west price for a certain good, cannot be considered as facilitating the sale 218 Doesum and Kesteren (n 70) 60. 219 VAT Directive Article 217- 240. 220 ibid Article 250-261. 221 ibid Articles 242-245. 222 The Import One Stop Shop (IOSS) simplifies the declarat ↗ |
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.