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COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

‘flat-rate compensation percentages’ means the percentages fixed by Member States in accordance with Articles 297, 298 and 299 and applied by them in the cases specified in Article 300 in order to enable flat-rate farmers to offset at a fixed rate the input VAT charged;

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.