Council Directive 2006/112/EC Article 294
Title XII: Special schemes
Chapter 1: Special scheme for small enterprises
Section 3: Reporting and review [1]
Article 294 [2]
The Council shall decide, in accordance with Article 93 of the Treaty, whether a special scheme for small enterprises is necessary under the definitive arrangements and, if appropriate, shall lay down the common limits and conditions for the implementation of that scheme.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According to Art. 1 No 20 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62, 2. 3. 2020, p. 13) in Title XII Chapter 1, Section 3 will be deleted with effect from 1. 1. 2025.
2According to Art. 1 No 20 Council Directive (EU) 2020/285 of 18 February 2020 (OJ L 62, 2. 3. 2020, p. 13) Art. 294 will be deleted with effect from 1. 1. 2025.