1 Amendments of Tom VANDENKENDELAERE related to 2018/0006(CNS)
Amendment 33 #
Proposal for a directive
Article 1 – paragraph 1 – point 8
Article 1 – paragraph 1 – point 8
Directive 2006/112/EC
Article 280a – point 1
Article 280a – point 1
(1) ‘small enterprise’ means any taxable person established within the Community whose Union annual turnover is no higher than EUR 24 000 000 or the equivalent in national currency;