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Document 52018PC0021
SME VAT Package
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
- EuroVoc thesaurus:
- tax harmonisation; liberalisation of trade; VAT; small business; administrative formalities; tax exemption; turnover; tax law; company growth; simplification of legislation; tax offence
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- Documents:
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COM/2018/021 final - 2018/06 (CNS) (Proposal for a directive)
SWD/2018/09 final - 2018/06 (CNS) (Impact assessment)
SWD/2018/011 final - 2018/06 (CNS) (Summary of impact assessment)
SEC/2018/0049 final (Opinion on impact assessment) - Leading service:
- Directorate-General for Taxation and Customs Union