Chapter 5 – Cross-border special scheme for small enterprises (ss 92B-92D)

Contents

Section 92B – Definitions [VATCA 2010 s 92B] Section commentary
Section 92C – Special scheme for small enterprises where the State is the Member State of establishment [VATCA 2010 s 92C] Section commentary
Section 92D – Special scheme for small enterprises not established in the State where the State is the Member State of exemption [VATCA 2010 s 92D] Section commentary

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