art_284__para__2
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Member States shall ensure that a taxable person eligible to benefit from more than one sectoral threshold can only use one of those thresholds.
National law under this provision
1 national measure recorded under this provision, in 1 form — sign in to view the analysis.
← art_284__para · All articles · art_284__para__3 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.