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VAT Directive — Article 242

The article's text

Article 242 Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
EU citizen
WhoCountryWhat they wrote
Christian AMANDBEpayment. 8.3.6.1. Violation of the professional secrecy imposed by law Communication of information as suggested in the proposed article 242 would clearly violate the legal secrecy imposed to lawyers, financial institutions, etc. Marta Papis-Almansa has sugg ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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