Title XII: Special schemes
Chapter 1: Special scheme for small enterprises
Section 2: Exemptions or graduated relief [1]
Article 290 [2]
Taxable persons who are entitled to exemption from VAT may opt either for the normal VAT arrangements or for the simplified procedures provided for in Article 281. In this case, they shall be entitled to any graduated tax relief provided for under national legislation.
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 17 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62,
2. 3. 2020, p. 13) in Art. 290, the second sentence will be replaced with
effect from 1. 1. 2025 by the following:
‚Member States
may lay down the detailed rules and conditions for applying that
option.‘