Article 212 Directive 2006/112/EC
Payment arrangements
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 1 · Obligation to pay › Section 2 · Payment arrangements
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Text of Article 212
Member States may release taxable persons from payment of the VAT due where the amount is insignificant.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 212: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 212 of Directive 2006/112/EC, most recent first.
- C-546/14 Degano Trasporti Opinion · 14 January 2016 · Italy