Title XII: Special schemes
Chapter 1: Special scheme for small enterprises
Section 2: Exemptions or graduated relief [1]
Article 285 [2]
Member States which have not exercised the option under Article 14 of Directive 67/228/EEC may exempt taxable persons whose annual turnover is no higher than EUR 5 000 or the equivalent in national currency.
The Member States referred to in the first paragraph may grant graduated tax relief to taxable persons whose annual turnover exceeds the ceiling fixed by them for its application.
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 14 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62, 2. 3. 2020, p. 13) Art. 285 will be deleted with effect from 1. 1. 2025.