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2.Article 226(11a) of Directive 2006/112, as amended by Directive 2010/45,must be interpreted as meaning that the omission, on an invoice, of the words ‘Reverse charge’, required under that provision, may not subsequently be corrected by adding a statement that that invoice relates to an intra-Community triangular transaction and that the tax liability is transferred to the person to whom the supply is made.
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