#2225728
Tá an beart speisialta i gcomhréir le Treoir (AE) 2020/285, lena bhféachtar le costais chomhlíontachta CBL d’fhiontair bheaga, saobhadh iomaíochta ar an leibhéal náisiúnta agus ar leibhéal an Aontais araon, agus an tionchar diúltach atá ag an aistriú ó dhíolmhú go cánachas (éifeacht na tairsí) a laghdú.
The special measure is in line with Directive (EU) 2020/285, which seeks to reduce VAT compliance costs for small enterprises, distortions of competition at both national and Union level, and the negative impact of transition from exemption to taxation (the threshold effect).