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  2. Legislation (EU)
  3. EU Directives
  4. 2006
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  1. Directive 2006/112/EC - Value Added Tax Directive (VAT)
  2. Title XII Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (arts. 280a-369zc)
  3. Chapter 1 Special scheme for small enterprises (arts. 280a-294)
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Chapter 1 Special scheme for small enterprises (arts. 280a-294)

Comparing proposed amendment...
Section -1 Definitions (art. 280a)
Inserted
 Article 280a
Section 1 Simplified procedures for charging and collection (art. 281)
Entered into force
 Article 281
Section 2 Exemptions (arts. 282-292)
Amended
 Article 282
Amended
 Article 283
Amended
 Article 284
Inserted
 Article 284a
Inserted
 Article 284b
Inserted
 Article 284c
Inserted
 Article 284d
Inserted
 Article 284e
Deleted
 Article 285
Deleted
 Article 286
Deleted
 Article 287
Amended
 Article 288
Inserted
 Article 288a
Entered into force
 Article 289
Amended
 Article 290
Deleted
 Article 291
Deleted
 Article 292
Section 2a Simplification of obligations for exempt small enterprises (arts. 292a-292d)
Inserted
 Article 292a
Inserted
 Article 292b
Inserted
 Article 292c
Inserted
 Article 292d
Section 3 Reporting and review (arts. 293-294)
Deleted
 Article 293
Deleted
 Article 294
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