Article 281 Directive 2006/112/EC
Simplified procedures for charging and collection
Title XII · Special schemes › Chapter 1 · Special scheme for small enterprises › Section 1 · Simplified procedures for charging and collection
Open in the compendium7 cases ↓
Text of Article 281
Member States which might encounter difficulties in applying the normal VAT arrangements to small enterprises, by reason of the activities or structure of such enterprises, may, subject to such conditions and limits as they may set, and after consulting the VAT Committee, apply simplified procedures, such as flat-rate schemes, for charging and collecting VAT provided that they do not lead to a reduction thereof.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 281: 7 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 281 of Directive 2006/112/EC, most recent first.
- C-171/23 UPCAFFE Judgment · 4 October 2024 · Croatia
- C-763/23 Dragoram Tour Order · 25 June 2024 · Romania
- C-122/23 Legafact Judgment · 11 April 2024 · Bulgaria
- C-716/18 AJPF Caraş-Severin and DGRFP Timişoara Judgment · 9 July 2020 · Romania
- C-566/16 Vámos Judgment · 17 May 2018 · Hungary
- C-262/16 Shields & Sons Partnership Judgment · 12 October 2017 · United Kingdom
- C-97/09 Schmelz Judgment · 26 October 2010 · Austria