(c)

where, following a request from the Member State of identification and one month after a subsequent reminder by the Member State of identification, the taxable person, or the intermediary acting on their behalf has failed to make the records referred to in Articles 369, 369k, 369x and 369xk of Directive 2006/112/EC electronically available.’

← b) · All articles · 21) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.