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

34 provisions · 82 national measures recorded · 7 provisions hand work to national law

Defined terms · All instruments · VAT · administrative cooperation · administrative formalities · capital goods · contract · exchange of information · excise duty · goods