Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| Zentralverband des Deutschen Handwerks (ZDH) | DE | (Art. 267 und 268) Kleine Handwerksunternehmen haben kein Verwaltungspersonal zur Erstellung von Rechnungen. Diese Aufgabe fällt dem Inhaber des Unternehmens zu, der am Tag seiner produktiven Tätigkeit nachgeht und die Rechnungen am Abend oder am Wochenende sc ↗ |
| IDSt e.V. | DE | e items to be reported, it is necessary to clarify the content of the reporting obligation of the recipient of the supplies under Article 267 of the Draft VAT Directive or the intra-Community acquirer under Article 268 of the Draft VAT Directive. According to ↗ |
| IDSt e.V. | DE | e items to be reported, it is necessary to clarify the content of the reporting obligation of the recipient of the supplies under Article 267 of the Draft VAT Directive or the intra-Community acquirer under Article 268 of the Draft VAT Directive. According to ↗ |
| FedEx Express | NL | endor is based/identified for VAT in the EU? In our view, this is not how the provision was meant and it would be cleaner to have article 267 refer to (mirror) the transactions for which the vendor is required to DRR report the transaction. Are non-EU vendors ↗ |
Source: public consultation submissions and position papers. n = 4 mentions; counted as a literal reference to the article number.