6. Where a sales note does not correspond to the invoice or to a document replacing it, as referred to in Articles 218 and 219 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (25), the Member State concerned shall adopt the necessary provisions to ensure that the information on the price excluding tax for deliveries of goods to the purchaser is identical to that indicated on the invoice.

'4a. Where a sales note does not correspond to the invoice or to a document replacing it, as referred to in Article 22(3) of the sixth Council Directive 77/388/EEC (1), the Member State shall adopt the necessary provisions to ensure that the information on the price excluding tax for deliveries of goods to the purchaser is identical to that indicated on the invoice.

4. The organizer of the sale by public auction must issue to the purchaser an invoice or a document in lieu itemizing:

15. Equality of treatment must be approached as a single concept, the definition of which results from a joint analysis as the following three elements. - equality by trader: the tax obligations of traders must be the same, whatever the place of origin (e.g. the place of departure of the transport) and whatever the place of destination (e.g. the place of arrival of the transport) of the goods or services they supply. - equality by transaction: the tax charge on a transaction as well as the obligations associated with carrying out this operation (accounting systems, invoices, declaration) must be the same in a given place, whether the goods or services are supplied by a trader of that ...[+++] Member State, by a trader of another Member State or by a trader of a third country. - objectivity in the conditions applying VAT: operations subject to VAT are defined on the basis of criteria relating to the VAT status of the supplier and the nature of his sales.