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An act relating to damage prevention and safety for underground facilities, which outlines the legislative intent, redefines certain terms, and sets forth the requirements and exceptions for excavation
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(1)Article 151(1a) of Directive 2006/112/EC introduces the new electronic VAT exemption certificate and the electronic procedure required to process it.
Council Directive 2006/112/EC (3) provides for Member States to use, on an optional basis, the reverse charge mechanism (RCM) for the payment of VAT on supplies of pre-defined goods and services that are susceptible to fraud, in particular, Missing Trader Intra-Community (MTIC) fraud.
Article 19 Member States may, in cases where the recipient is not wholly liable to tax, take the measures necessary to prevent distortion of competition. They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this Article.
Under Article 138(1) of Directive 2006/112, Member States are to exempt supplies of goods dispatched or transported to a destination outside their respective territories but within the European Union, by or on behalf of the vendor or the person acquiring the goods, for another taxable person, or for a non-taxable legal
Article 313 1.In respect of the supply of second-hand goods, works of art, collectors' items or antiques carried out by taxable dealers, Member States shall apply a special scheme for taxing the profit margin made by the taxable dealer, in accordance with the provisions of this Subsection. 2.
Article 148 the supply of services, other than those referred to in point (f), to meet the direct needs of the aircraft referred to in point (e) or of their cargoes.
Article 47 of EU Directive 2006/112/EC (the “2006 Directive”) provides that the place of supply of services connected with immovable property is the place where the immovable property is located.

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CHAPTER 2006-138 is a specific legislative act or law that was enacted in 2006, which may pertain to various regulations or requirements in a particular jurisdiction.
Typically, entities or individuals who are impacted by the provisions of CHAPTER 2006-138, such as businesses or certain professionals, are required to file under this chapter.
To fill out CHAPTER 2006-138, one must obtain the appropriate forms, provide the necessary information as stipulated in the guidelines, and follow the instructions for submission.
The purpose of CHAPTER 2006-138 is to establish specific rules or standards that address certain issues, needs, or regulations relevant to the community or governing body.
The information required to be reported on CHAPTER 2006-138 may include personal or business identification details, financial data, compliance information, and other pertinent documentation as required by the act.
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