Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XI U.K. OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 6 U.K. Recapitulative statements

Article 266 U.K.

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