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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 298

Article 298

The flat-rate compensation percentages shall be calculated on the basis of macro-economic statistics for flat-rate farmers alone for the preceding three years. The percentages may be rounded up or down to the nearest half-point. Member States may also reduce such percentages to a nil rate.

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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