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Explanatory memorandum on EU directive 2006/112 (6158/22, COM(2022)39)

The government's summary of an EU directive about the common system of value added tax.

Last fetched 04 May 2026 · gov.uk

Documents

Explanatory memorandum on EU regulation 2006/112application/pdf

At a glance

TypePolicy paper

First published24 Mar 2022

Last updated24 Mar 2022

Organisations

Foreign, Commonwealth & Development Office HM Treasury

Topics

Government

Source

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