Title XII: Special schemes
Chapter 1: Special scheme for small enterprises
Section 2: Exemptions or graduated relief [1]
Article 282 [2]
The exemptions and graduated tax relief provided for in this Section shall apply to the supply of goods and services by small enterprises.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According
to Art. 1 No 9 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62, 2.
3. 2020, p. 13) the heading of Section 2 in Title XII, Chapter 1 will be
replaced with effect from
1. 1.
2025 by the following:
‚Section
2: Exemptions‘.
2According
to Art. 1 No 10 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62,
2. 3. 2020, p. 13) Art. 282 will be replaced with effect from 1. 1. 2025 by the
following:
‚Article
282
The exemptions provided for in this
Section shall apply to the supply of goods and services by small
enterprises.‘