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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 248

Article 248

Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons.

查看整部法規全文 → · 開啟所屬章節：Section 3 — Specific obligations relating to the storage of all invoices →

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