EUROPEAN COMMISSION
Brussels, 18.1.2018
SWD(2018) 11 final
COMMISSION STAFF WORKING DOCUMENT
EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT
Accompanying the document
Proposal for a Council Directive
amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises
{COM(2018) 21 final}
{SWD(2018) 9 final}