(22)

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

in Article 334, point (c) is replaced by the following: another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is covered by the exemption for small enterprises provided for in Article 284 and involves capital goods;’.

← ‘(c) · All articles · ‘(c) →

Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-01-01; changes after this date are not shown.