Article 301 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 301
1.In the case of the supply of agricultural products or agricultural services specified in Article 300, Member States shall provide that the flat-rate compensation is to be paid either by the customer or by the public authorities.
2.In respect of any supply of agricultural products or agricultural services other than those specified in Article 300, the flat-rate compensation shall be deemed to be paid by the customer.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 301: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 301 of Directive 2006/112/EC, most recent first.
- C-524/10 Commission v Portugal Judgment · 8 March 2012 · Portugal · cites Article 301(1)