Article 1 › 3 — COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending Directive…

Article 1 › 3

COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises · European Union

The corresponding value in national currency of the amount referred to in paragraph 1 shall be calculated by applying the exchange rate published by the European Central Bank on 18 January 2018.’;

← 2 · All articles · 2 →

Source: EUR-Lex CELLAR · retrieved 2026-07-31