# Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax

EU Directive 2001/115 · adopted 20 December 2001

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Source: https://www.legislation.gov.uk/eudr/2001/115 (the official version)
Page: https://openlegislation.uk/eu-directive-2001-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.