Article 296 › 3
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Every flat-rate farmer may opt, subject to the rules and conditions to be laid down by each Member State, for application of the normal VAT arrangements or, as the case may be, the simplified procedures provided for in Article 281.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05