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art_2__para_5__continuation__2

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 unter diesem Buchstaben vorgesehene Vereinfachung darf jedoch nicht auf Umsätze gemäß Absatz 4 Buchstabe c) angewendet werden."

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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.