This Directive is the base Council Directive governing the common system of VAT in the Community. It defines the original special scheme for small enterprises designed for a common system of value added tax (VAT) based on taxation in the Member State of origin.
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| ID | ABB17 |
| dct:type | eira:BindingInstrument |
| dct:publisher | |
| dct:modified | |
| dct:description | |
| dct:spatial | [ EU | National | Sub-national ] |
| eira:supporting_a_TES | [ Yes | No ] |
| eira:implementation_supported_by_a_TES | [ Yes | No ] |
| eira:view | Legal view |