This Directive includes the amendments that have been made to the special scheme for small enterprises as this was initially defined in the 2006/112/EC Directive on the common system of value added tax and, in the Regulation, (EU) No 904/2010, as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises.
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dct:description | |
dct:modified | |
dct:publisher | |
dct:spatial | [ EU | National | Sub-national ] |
dct:type | eira:BindingInstrument |
eira:implementation_supported_by_a_TES | [ Yes | No ] |
eira:supporting_a_TES | [ Yes | No ] |
eira:view | Legal view |
ID | ABB17 |
vat4sme:legislation_priority | 1 |