VATcodexEU VAT case law · Court of Justice and General Court

Article 244 Directive 2006/112/EC

Specific obligations relating to the storage of all invoices

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 4 · Accounting › Section 3 · Specific obligations relating to the storage of all invoices

Open in the compendium8 cases ↓

Text of Article 244

Every taxable person shall ensure that copies of the invoices issued by himself, or by his customer or, in his name and on his behalf, by a third party, and all the invoices which he has received, are stored.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 244: 8 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 244 of Directive 2006/112/EC, most recent first.

  1. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  2. C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia
  3. C-648/16 Fontana Judgment · 21 November 2018 · Italy
  4. C-664/16 Vădan Judgment · 21 November 2018 · Romania
  5. C-576/15 Maya Marinova Judgment · 5 October 2016 · Bulgaria
  6. C-332/15 Astone Judgment · 28 July 2016 · Italy
  7. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal
  8. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary