EU VAT Directive 2006/112/EC: Quick reference material for each section and article, ”Shall vs. May”-articles

Source EU VAT Directive 2006 112 EC

What is this about?

  • EU VAT Directive 2006/112/EC
  • Article by article
  • Including whether it is a ”Shall vs. May” article (only for the main pragraph for each article)
  • Short description

Note: This overview is not complete!!! It should however give a good overview of the structure and the mechanics of the EU VAT Directive 2006/112/EC, incl. whether an article is a ”shall” or ”may” provision. The description may be incomplete and cryptical. Let’s consider is as 164 pages summarized in 14 pages, though still including all articles (not the annexes).

See also



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