Article 298 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 compendium3 cases ↓
Text of Article 298
The flat-rate compensation percentages shall be calculated on the basis of macro-economic statistics for flat-rate farmers alone for the preceding three years.
The percentages may be rounded up or down to the nearest half-point. Member States may also reduce such percentages to a nil rate.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 298: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 298 of Directive 2006/112/EC, most recent first.
- C-262/16 Shields & Sons Partnership Opinion · 28 June 2017 · United Kingdom
- C-524/10 Commission v Portugal Judgment · 8 March 2012 · Portugal
- C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands