# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 297

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

Member States shall, where necessary, fix the flat-rate compensation percentages. They may fix varying percentages for forestry, for the different sub-divisions of agriculture and for fisheries.
Member States shall notify the Commission of the flat-rate compensation percentages fixed in accordance with the first paragraph before applying them.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/297 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-297
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.