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VAT Directive — Article 266

The article's text

Article 266 By way of derogation from Articles 264 and 265, Member States may provide that additional information is to be given in recapitulative statements.

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.

2
NGO
1
company
1
business association
WhoCountryWhat they wrote
Teya Services Ltd.GB. Page 4 private sector to contribute could help foster competition and innovation in the development of the necessary solutions. Article 266 Teya supports the removal of Article 266, an important step in ensuring that Member States coordinate to determine the
BusinessEuropeBEax authorities to receive much more precise information in a shorter period of time. 5 - We also support the proposed deletion of Article 266 of Directive 2006/112/EC that allows Member States to request additional information on intra-Community transactions.
IDSt e.V.DEs 24g et seq. Draft Regulation (EU) 904/2010 to fulfil their archiving obligations under national VAT laws. 8. On the deletion of Article 266 of the VAT Directive IDSt welcomes the deletion of Article 266 of the VAT Directive. The deletion avoids deviations fr
IDSt e.V.DEs 24g et seq. Draft Regulation (EU) 904/2010 to fulfil their archiving obligations under national VAT laws. 8. On the deletion of Article 266 of the VAT Directive IDSt welcomes the deletion of Article 266 of the VAT Directive. The deletion avoids deviations fr

Source: public consultation submissions and position papers. n = 4 mentions; counted as a literal reference to the article number.

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