Council Directive 2006/112/EC Article 286

Title XII: Special schemes

Chapter 1: Special scheme for small enterprises

Section 2: Exemptions or graduated relief [1]

Article 286 [2]

Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was equal to or higher than the equivalent in national currency of 5 000 European units of account at the conversion rate on that date, may raise that ceiling in order to maintain the value of the exemption in real terms.

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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. 286 will be deleted with effect from 1. 1. 2025.