EUROPEAN UNION - THE NEW INVOICING DIRECTIVE: NEC PLUS ULTRA OR NON-HARMONIZATION INSTITUTIONALIZED? - 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, the authors question whether it ...
Year of publication: |
2002
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Authors: | Joostens, Marc ; Cambien, Jean-Marc ; Lejeune, Ine |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 42.2002, 5, p. 178-183
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