(c)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
where the taxable person is benefitting from the exemption for small enterprises provided for in Article 284.
← (b) · All articles · 2. →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.