Article 1 › 6 — COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending Directive…

Article 1 › 6

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 this Article shall be calculated by applying the exchange rate published by the European Central Bank on 18 January 2018.’;

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