art_1__point_13__para__5 — COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending Directive… · Lexiara

art_1__point_13para5

COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 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 · European Union

(2) Der Steuerpflichtige übermittelt die Informationen nach Absatz 1 binnen eines Monats ab dem Ende des Kalenderquartals.

← art_1__point_13__para__4 · All articles · art_1__point_13__para__6 →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-01-01; changes after this date are not shown.