(c)
he is covered by the exemption for small enterprises provided for in Articles 284, 285, 286 and 287 of Directive 2006/112/EC;
← art_18__para_1__point_b__text_1 · All articles · art_18__para_1__point_c__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2010-10-01; changes after this date are not shown.