Article 225 F1

United Kingdom

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 ^f1 and Regulation (EC) No 1798/2003 ^f2 .

Annotations

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.

Footnotes

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 ).
f2: 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 ).