A new consolidated version of Council Directive 2006/112/EC, the VAT Tax Directive, was pu
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A new consolidated version of Council Directive 2006/112/EC, the VAT Tax Directive, was published in the Official Journal (OJ) of the EU. The Directive includes recent amendments made by Council Directive (EU) 2020/284 which imposes new tax-related obligations on payment service providers with respect to recordkeeping and reporting of cross-border transactions with the aim to prevent VAT tax fraud and evasion. These obligations will ...