Article 282 Directive 2006/112/EC
Exemptions
Title XII · Special schemes › Chapter 1 · Special scheme for small enterprises › Section 2 · Exemptions
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Text of Article 282
The exemptions provided for in this Section shall apply to the supply of goods and services by small enterprises.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 282: 9 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 282 of Directive 2006/112/EC, most recent first.
- C-171/23 UPCAFFE Opinion · 16 May 2024 · Croatia
- C-716/18 AJPF Caraş-Severin and DGRFP Timişoara Judgment · 9 July 2020 · Romania
- C-388/18 B (Turnover of a dealer in second-hand vehicles) Judgment · 29 July 2019 · Germany
- C-265/18 Jarmuškienė Judgment · 2 May 2019 · Lithuania
- C-566/16 Vámos Judgment · 17 May 2018 · Hungary
- C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria
- C-424/14 Balogh Order · 30 September 2015 · Hungary
- C-160/11 Bawaria Motors Judgment · 19 July 2012 · Poland
- C-97/09 Schmelz Judgment · 26 October 2010 · Austria