Council Directive 2006/112/EC Article 242

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

Chapter 4: Accounting

Section 2: General obligations

Article 242

Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889