Article 302 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 302
If a flat-rate farmer is entitled to flat-rate compensation, he shall not be entitled to deduction of VAT in respect of activities covered 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 302: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 302 of Directive 2006/112/EC, most recent first.
- C-524/10 Commission v Portugal Judgment · 8 March 2012 · Portugal