COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises Adoption 3749th meeting of the COUNCIL OF THE EUROPEAN UNION (Economic and Financial Affairs) 18 February 2020, Brussels