Study on the evaluation of invoicing rules of Directive 2006/112/EC
Final report. Volume 1, – Main text - Study
This Final Report (the ‘Report’ or the ‘Study’) has been prepared within the Assignment for a study on the evaluation of the invoicing rules under the VAT Directive 2006/112/EC (the ‘Assignment’ or the ‘Evaluation’). The Report is submitted to the European Commission, Directorate General for Taxation and Customs Union (DG TAXUD or the ‘Client’) by a group of consulting firms and research institutions led by Economisti Associati (hereinafter collectively referred to as ‘the Consultant’). The Report is intended to contribute to the forthcoming Commission Evaluation of the invoicing rules... included in the Directive 2006/112/EC1 (the ‘VAT Directive’), and, in particular, of those affected by the Second Invoicing Directive2 (SID, or the ‘Directive’).