Opinion of Advocate General Szpunar in the case Shields & Sons Partnership.
Szpunar proposes that the questions referred by the Upper Tribunal should be answered as follows: 
(1) Articles 295 to 305 of Council Directive 2006/112/EC should be interpreted as meaning that the only acceptable premisses for the exclusion of a flat-rate farmer from the common flat-rate scheme for farmers governed by those provisions are those set out in Article 296(2) of that directive. 
(2) Article 296(2) of Directive 2006/112 should be interpreted as not authorising the exclusion from the flat-rate scheme of the category of farmers defined as farmers who are found to be recovering substantially more as members of that scheme than they would recover if they were registered for purposes of VAT. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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