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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 297

Article 297

Member States shall, where necessary, fix the flat-rate compensation percentages. They may fix varying percentages for forestry, for the different sub-divisions of agriculture and for fisheries. Member States shall notify the Commission of the flat-rate compensation percentages fixed in accordance with the first paragraph before applying them.

查看整部法規全文 → · 開啟所屬章節:CHAPTER 2 — Common flat-rate scheme for farmers

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