Article 299 Directive 2006/112/EC
Common flat-rate scheme for farmers
Title XII · Special schemes › Chapter 2 · Common flat-rate scheme for farmers
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Text of Article 299
The flat-rate compensation percentages may not have the effect of obtaining for flat-rate farmers refunds greater than the input VAT charged.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 299: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 299 of Directive 2006/112/EC, most recent first.
- C-262/16 Shields & Sons Partnership Judgment · 12 October 2017 · United Kingdom
- C-524/10 Commission v Portugal Judgment · 8 March 2012 · Portugal