VATcodexEU VAT case law · Court of Justice and General Court

Article 300 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 compendium1 case ↓

Text of Article 300

The flat-rate compensation percentages shall be applied to the prices, exclusive of VAT, of the following goods and services:

(1)agricultural products supplied by flat-rate farmers to taxable persons other than those covered, in the Member State in which these products were supplied, by this flat-rate scheme;

(2)agricultural products supplied by flat-rate farmers, in accordance with the conditions specified in Article 138, to non-taxable legal persons whose intra-Community acquisitions of goods are subject to VAT, pursuant to Article 2(1)(b), in the Member State in which dispatch or transport of those agricultural products ends;

(3)agricultural services supplied by flat-rate farmers to taxable persons other than those covered, in the Member State in which these services were supplied, by this flat-rate scheme.

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

Case law on Article 300: 1 case

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 300 of Directive 2006/112/EC, most recent first.

  1. C-524/10 Commission v Portugal Judgment · 8 March 2012 · Portugal