TITLE: Council Directive (EU) 2020/285/EC of 28 November 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and 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 DESCRIPTION: 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.