For the purposes of this Section, ‘exempt small enterprise’ means any taxable person benefitting from the exemption in the Member State in which the VAT is due as provided for in Article 284(1) and (2).
Article 292a
Article 292a
For the purposes of this Section, ‘exempt small enterprise’ means any taxable person benefitting from the exemption in the Member State in which the VAT is due as provided for in Article 284(1) and (2).