# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 293

Extent: E+W+S+N.I.

Every four years starting from the adoption of this Directive, the Commission shall present to the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects:
(1) improvements to the special scheme for small enterprises;
(2) the adaptation of national systems as regards exemptions and graduated tax relief;
(3) the adaptation of the ceilings provided for in Section 2.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/293 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-293
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.