Article 234 F1 United Kingdom Repealed Original text. Later amendments are not shown. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Deleted 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. Notes on Section 5 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. ← Article 233 Article 234 Article 235 →