Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XI U.K. OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 3 U.K. Invoicing

Section 3 U.K. Issue of invoices

[F1 Article 225 U.K.

Member States may impose specific conditions on taxable persons in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU (1) and Regulation (EC) No 1798/2003 (2) .]

Textual Amendments

F1 Substituted by Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing.

(1)

[F1 Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures ( OJ L 84, 31.3.2010, p. 1 ).]

(2)

[F1 Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax ( OJ L 264, 15.10.2003, p. 1 ).]

Textual Amendments

F1 Substituted by Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing.