32025L0872#rec_9Council Directive (EU) 2025/872

Recital (9)

Jurisdictional sections should be provided to the Member State with taxing rights under Directive (EU) 2022/2523, including the QDTT, in accordance with the dissemination approach.

Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.