assets/courses/quesito-legale-fiscale/files/input/sources-en.md

# Imprese Arco

Starting sources: guide-en.md contains readable European Commission Your Europe guidance captured on 14 September 2026. directive-original-es.pdf is the authentic Spanish version of Directive 2011/7/EU, published in the EU Official Journal and available from the BOE. The model may read sources in another language; the answer remains in English. Check versions and updates, distinguish guidance from legislation and disclose gaps. Source country and language do not select the applicable national law.

https://www.boe.es/buscar/doc.php?id=DOUE-L-2011-80308

https://www.boe.es/doue/2011/048/L00001-00010.pdf