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Shields & Sons Partnership. Common flat-rate scheme for farmers. Exclusion of farmers from the scheme. Court of Justice

Judgment of the Court of Justice in the case Shields & Sons Partnership.

Article 296(2) of Council Directive 2006/112/EC must be interpreted as laying down exhaustively all the cases in which a Member State may exclude a farmer from the common flat-rate scheme for farmers. Article 296(2) of Directive 2006/112 must be interpreted as meaning that farmers who are found to be recovering substantially more as members of the common flat-rate scheme for farmers than they would if they were subject to the normal value added tax arrangements or the simplified value added tax arrangements cannot constitute a category of farmers within the meaning of that provision. 

C-262/16

 

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