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Document 52018PC0021
SME VAT Package
Proposta de DIRETIVA DO CONSELHO que altera a Diretiva 2006/112/CE relativa ao sistema comum do imposto sobre o valor acrescentado no que respeita ao regime especial das pequenas empresas
- EuroVoc thesaurus:
- direito fiscal; pequena empresa; IVA; liberalização do comércio; formalidade administrativa; crescimento da empresa; harmonização fiscal; isenção fiscal; volume de negócios; simplificação legislativa; direito penal fiscal
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- Documents:
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COM/2018/021 final - 2018/06 (CNS) (Proposal for a directive)
Impact assessment
SWD/2018/011 final - 2018/06 (CNS) (Summary of impact assessment)
Opinion on impact assessment - Leading service:
- Directorate-General for Taxation and Customs Union