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Version status: Inserted | Document consolidation status: Updated to reflect all known changes
Version date: 22 March 2020 - onwards
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Article 284a

1. The prior notification referred to in point (a) of the first subparagraph of Article 284(3) shall contain at least the following information:

(a) the name, activity, legal form and address of the taxable person;

(b) the Member State or Member States in which the taxable person intends to avail itself of the exemption;

(c) the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States during the previous calendar year;

(d) the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States during the current calendar year prior to the notification.

The information referred to in point (c) of the first subparagraph of this paragraph has to be given for each previous calendar year belonging to the period referred to in the first subparagraph of Article 288a(1) as regards any Member Stat

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