Article 5, Point (11) · Council Directive (EU) 2025/516

Contents

(1) in Article 42, point (b) is replaced by the following:;
(2) in Article 138, paragraph 1a is replaced by the following:…
(3) in Article 168, the following paragraph is added: ‘Where t…
(4) Article 217 is replaced by the following: ‘Article 217For…
(5) Article 218 is replaced by the following: ‘Article 2181.El…
(6) in Article 222, the first paragraph is replaced by the fol…
(7) Article 223 is replaced by the following: ‘Article 223Memb…
(8) Article 226 is amended as follows:
(9) Article 232 is replaced by the following: ‘Article 232The…
(10) in Article 233(2), the introductory wording is amended as…
(11) Article 235 is replaced by the following: ‘Article 235Memb…
(12) Article 236 is replaced by the following: ‘Article 236Wher…
(13) in Title XI, Chapter 6, the heading is replaced by the fol…
(14) in Title XI, Chapter 6, the following heading of Section i…
(15) Article 262 is replaced by the following: ‘Article 262 1.…
(16) Article 263 is replaced by the following: ‘Article 2631.Th…
(17) Article 264 is replaced by the following: ‘Article 264 The…
(18) Articles 265 to 271 are deleted;
(19) in Title XI, Chapter 6, the following section is added: ‘S…
(20) Article 273 is replaced by the following: ‘Article 273Memb…

(11)Article 235 is replaced by the following:‘Article 235Member States may lay down specific conditions for electronic invoices or documents or messages in electronic formats other than electronic invoices issued in respect of goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EU) No 904/2010.’;