Council Directive 2006/112/EC Article 281

Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 1: Simplified procedures for charging and collection

Article 281

Member States which might encounter difficulties in applying the normal VAT arrangements to small enterprises, by reason of the activities or structure of such enterprises, may, subject to such conditions and limits as they may set, and after consulting the VAT Committee, apply simplified procedures, such as flat-rate schemes, for charging and collecting VAT provided that they do not lead to a reduction thereof.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889