Article 249 Directive 2006/112/EC
Right of access to invoices stored by electronic means in another Member State
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 4 · Accounting › Section 4 · Right of access to invoices stored by electronic means in another Member State
Open in the compendium1 case ↓
Text of Article 249
For control purposes, where a taxable person stores, by electronic means guaranteeing online access to the data concerned, invoices which he issues or receives, the competent authorities of the Member State in which he is established and, where the VAT is due in another Member State, the competent authorities of that Member State, shall have the right to access, download and use those invoices.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 249: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 249 of Directive 2006/112/EC, most recent first.
- C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary