New conditions for invoicing in respect of European VAT

Journal
Terra, B.J.M.
International VAT Monitor 2002 (Volume 13), No. 2
PriceUSD 45

The author discusses the main issues dealt with by Council Directive 2001/115/EC that was adopted on 20 December 2001 and which amends the Sixth Directive with a view to simplifying, modernizing and harmonizing the conditions laid down for invoicing in respect of VAT.