# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 237

Extent: E+W+S+N.I.

By 31 December 2016 at the latest, the Commission shall present to the European Parliament and the Council an overall assessment report, based on an independent economic study, on the impact of the invoicing rules applicable from 1 January 2013 and notably on the extent to which they have effectively led to a decrease in administrative burdens for businesses, accompanied where necessary by an appropriate proposal to amend the relevant rules.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/237 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-237
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.