VATcodexEU VAT case law · Court of Justice and General Court

Article 290 Directive 2006/112/EC

Exemptions

Title XII · Special schemes › Chapter 1 · Special scheme for small enterprises › Section 2 · Exemptions

Open in the compendium3 cases ↓

Text of Article 290

Taxable persons who are entitled to exemption from VAT may opt either for the normal VAT arrangements or for the simplified procedures provided for in Article 281. Member States may lay down the detailed rules and conditions for applying that option.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 290: 3 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 290 of Directive 2006/112/EC, most recent first.

  1. C-566/16 Vámos Opinion · 23 November 2017 · Hungary
  2. C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria
  3. C-97/09 Schmelz Opinion · 17 June 2010 · Austria