Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XI U.K. OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 1 U.K. Obligation to pay

Section 2 U.K. Payment arrangements

Article 212 U.K.

Member States may release taxable persons from payment of the VAT due where the amount is insignificant.