VATcodexEU VAT case law · Court of Justice and General Court

Article 304 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 compendium

Text of Article 304

Member States shall take all measures necessary to verify payments of flat-rate compensation to flat-rate farmers.

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