Failure of a Member State to fulfil obligations – Common system of value added tax – Directive 2006/112/EC – Articles 296 to 298 – Common flat-rate scheme for farmers – Flat-rate compensation percentage set at nil rate
Citations:
[2012] EUECJ C-524/10
Links:
Jurisdiction:
England and Wales
Citing:
Opinion – Commission v Portugal C-524/10 ECJ 22-Sep-2011
ECJ (Taxation) Common system of value added tax – Directive 2006/112/EC – input tax – Common flat-rate farmers – Compensation package replacing the deduction of input tax – Percentage draw – Conditions . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 07 April 2022; Ref: scu.608373