Council Directive 2006/112/ECDangos y teitl llawn

Section 3 Reporting and review

Article 293

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.

Article 294

The Council shall decide, in accordance with Article 93 of the Treaty, whether a special scheme for small enterprises is necessary under the definitive arrangements and, if appropriate, shall lay down the common limits and conditions for the implementation of that scheme.