art_2__para_2__continuation__15 — Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC…

art_2__para_2continuation15

Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax · European Union

Die Mitgliedstaaten können unter von ihnen festzulegenden Bedingungen vorschreiben, dass für nicht-steuerpflichtige Personen ausgestellte Rechnungen aufzubewahren sind.

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.