Council Directive 2006/112/EC Article 248
Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 4: Accounting
Section 3: Specific obligations relating to the storage of all invoices
Article 248
Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889