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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII
Chapter 2

Article 299

United Kingdom

Original text. Later amendments are not shown.

The flat-rate compensation percentages may not have the effect of obtaining for flat-rate farmers refunds greater than the input VAT charged.

← Article 298

Article 299

Article 300 →

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 299
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright