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

5.

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

In Artikel 28g (der Artikel 21 der Richtlinie ersetzt) wird Artikel 21 wie folgt geändert: In Absatz 1 Buchstabe d) wird der Passus "oder einem ähnlichen Dokument" gestrichen.

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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.