|Has the VAT Directive 2010/45/EC been implemented?||No||A tax information and impact note published by HM Revenue and Customs concerning "VAT: Implementation of invoicing rules". Notes European requirements and proposes changes to meet the Directive by 1st January 2013 http://www.hmrc.gov.uk/tiin/vat-invoice-changes.pdf|
|Have infringements been filed against the Member State relating to this Action?||-|
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