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VAT Directive — Article 290

The article's text

Article 290 Taxable persons who are entitled to exemption from VAT may opt either for the normal VAT arrangements or for the simplified procedures provided for in Article 281. In this case, they shall be entitled to any graduated tax relief provided for under national legislation.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
NGO
WhoCountryWhat they wrote
European Tax Adviser Federation - ETAFBEgy Regulation (Regulation (EU) No 182/2011) would ensure such balance. When the Commission proposes an implementing act (based on article 290 TFEU) in the area of taxation, it triggers the so-called “examination procedure”. The Commission submits the draft of ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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