European Union: The new invoicing directive : nec plus ultra or non-harmonization institutionalized?

• Autores: Marc Joostens, Jean-Marc Cambien, Ine Lejeune
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 5, 2002, págs. 178-183
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Although the new Directive does provide a harmonized list of details that are required on invoices, as well as a number of common conditions to be met with regard to electronic invoicing, storage of invoices, self-billing and outsourcing of invoicing operations, it is questionable whether it goes far enough in creating a common framework that economic players will find easy to implement.