Council Directive 2006/112/EC Article 237

Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 3: Invoicing

Section 5: Paper invoices and electronic invoices [1]

Article 237 [2]

By 31 December 2016 at the latest, the Commission shall present to the European Parliament and the Council an overall assessment report, based on an independent economic study, on the impact of the invoicing rules applicable from 1 January 2013 and notably on the extent to which they have effectively led to a decrease in administrative burdens for businesses, accompanied where necessary by an appropriate proposal to amend the relevant rules.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1M9

2M9