Article 242 Directive 2006/112/EC
General obligations
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 4 · Accounting › Section 2 · General obligations
Open in the compendium11 cases ↓
Text of Article 242
Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 242: 11 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 242 of Directive 2006/112/EC, most recent first.
- C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
- C-648/16 Fontana Judgment · 21 November 2018 · Italy
- C-664/16 Vădan Opinion · 30 May 2018 · Romania
- C-298/16 Ispas Opinion · 7 September 2017
- C-576/15 Maya Marinova Judgment · 5 October 2016 · Bulgaria
- C-332/15 Astone Judgment · 28 July 2016 · Italy
- C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria
- C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria
- C-259/12 Rodopi-M 91 Judgment · 20 June 2013 · Bulgaria
- C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary
- C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy
Commission explanatory notes on Article 242
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 2.1.1 Relevant provisions (p. 14) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation. VAT Directive VAT Implementing Regulation • Article 14, Article 14a • Article 5b • Article 31 – 33 • Article 5c • Article 36b • Article 5d • Article 66a • Article 41a • Article 136a • Article 54b • Article 169 • Article 54