Compulsory registration of VAT payers in Slovakia

9.9.2015

Question for written answer E-012645-15
to the Commission
Rule 130
Richard Sulík (ECR)

Would raising the minimum annual turnover threshold that makes the registration of a taxable person as a VAT payer in Slovakia compulsory constitute a breach of Directive 112/2006/EC or of any other EC law?

If the threshold can be raised only subject to certain conditions, what are those conditions?