• COUNCIL DIRECTIVE 2006/112/EC OF 28 NOVEMBER 2006 ON THE COMMON SYSTEM OF VALUE ADDED TAX (CONSOLIDATED VERSION AS IT READS ON JANUARY 1, 2014);

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• COUNCIL DIRECTIVE 2008/9/EC OF 12 FEBRUARY 2008 LAYING DOWN DETAILED RULES FOR THE REFUND OF VALUE ADDED TAX, PROVIDED FOR IN DIRECTIVE 2006/112/EC, TO TAXABLE PERSONS NOT ESTABLISHED IN THE MEMBER STATE OF REFUND BUT ESTABLISHED IN ANOTHER MEMBER STATE (CONSOLIDATED VERSION AS IT READS ON OCTOBER 20, 2010);

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• COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 OF 15 MARCH 2011 LAYING DOWN IMPLEMENTING MEASURES FOR DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VALUE ADDED TAX;

• COUNCIL REGULATION (EU) No 904/2010 OF 7 OCTOBER 2010 ON ADMINISTRATIVE COOPERATION AND COMBATING FRAUD IN THE FIELD OF VALUE ADDED TAX (CONSOLIDTATED VERSION OF JULY 1, 2013);

• SIXTH COUNCIL DIRECTIVE OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX: UNIFORM BASIS OF ASSESSMENT (COUNCIL DIRECTIVE 77/388/EEC) (CONSOLIDATED VERSION AS IT READS PER JANUARY 1, 2006) (THIS DIRECTIVE HAS BEEN REPEALED AS PER JANUARY 1, 2007).

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