art_1__point_12__para__6 — COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending Directive…

art_1__point_12para6

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

Die Beendigung der Anwendung wird am ersten Tag des nächsten Kalenderquartals nach Eingang der Informationen des Steuerpflichtigen oder, wenn diese Informationen im letzten Monat eines Kalenderquartals eingehen, am ersten Tag des zweiten Monats des nächsten Kalenderquartals wirksam.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-01-01; changes after this date are not shown.