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Shields & Sons partnership, judgment of 12.10.2017, C-262/16

A Member State may establish specific criteria that exclude categories of farmers from the flat-rate scheme. However, such criteria must be objective, clear and precise, and known ex ante – so that the farmer knows whether he or she falls into the category.  Therefore the criterion that the amount of the refund under the flat-rate…...

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A Member State may establish specific criteria that exclude categories of farmers from the flat-rate scheme. However, such criteria must be objective, clear and precise, and known ex ante – so that the farmer knows whether he or she falls into the category.  Therefore the criterion that the amount of the refund under the flat-rate…...

This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?
Sign up for free!
Already a member? Log in here