Article 261 Directive 2006/112/EC
Returns
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 5 · Returns
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Text of Article 261
1.Member States may require the taxable person to submit a return showing all the particulars specified in Articles 250 and 251 in respect of all transactions carried out in the preceding year. That return shall provide all the information necessary for any adjustments.
2.Member States shall allow, and may require, the return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 261: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 261 of Directive 2006/112/EC, most recent first.
- C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany · cites Article 261(1)