has recast
-ha refundido
Present perfect he/she conjugation of recast.

recast

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, which has recast Directive 77/388/EEC, should therefore be amended accordingly.
Por consiguiente, la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, que ha refundido la Directiva 77/388/CEE, debe modificarse en consecuencia.
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