Article 212

in force

OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

Directive 2006/112/EC — common system of VAT · Chapter 11 · In force since None

Source

Member States may release taxable persons from payment of the VAT due where the amount is insignificant.

De lidstaten kunnen de belastingplichtigen vrijstellen van de betaling van de verschuldigde BTW wanneer het bedrag daarvan onbeduidend is.