VATcodexEU VAT case law · Court of Justice and General Court

Article 297 Directive 2006/112/EC

Common flat-rate scheme for farmers

Title XII · Special schemes › Chapter 2 · Common flat-rate scheme for farmers

Open in the compendium2 cases ↓

Text of Article 297

Member States shall, where necessary, fix the flat-rate compensation percentages. They may fix varying percentages for forestry, for the different sub-divisions of agriculture and for fisheries.

Member States shall notify the Commission of the flat-rate compensation percentages fixed in accordance with the first paragraph before applying them.

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

Case law on Article 297: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 297 of Directive 2006/112/EC, most recent first.

  1. C-262/16 Shields & Sons Partnership Judgment · 12 October 2017 · United Kingdom
  2. C-524/10 Commission v Portugal Judgment · 8 March 2012 · Portugal