Article 242
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.
Cited at article level by
COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) — sign in to see which provisions, and what they say.
← 241 · All articles · 242a →
Source: EUR-Lex CELLAR · retrieved 2026-08-05