Council Directive 2006/112/EC Article 292a [with effect from 1. 1. 2025]
Title XII: Special schemes
Chapter 1: Special scheme for small enterprises
Section 2a: Simplification of obligations for exempt small enterprises [with effect from 1. 1. 2025] [1]
Article 292a [with effect from 1. 1. 2025] [2]
For the purposes of this Section, ‚exempt small enterprise‘ means any taxable person benefitting from the exemption in the Member State in which the VAT is due as provided for in Article 284(1) and (2).
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889