---
title: "Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax"
id: b928bfa5-c30b-4995-96f5-0632bac1e75f
authority: eu
place: "European Union"
applies_also_from: []
kind: directive
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32009L0162
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/b928bfa5-c30b-4995-96f5-0632bac1e75f
text: not held
---

# Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax