Legal provisions of COM(2018)653 - Amendment of Implementing Decision 2013/54/EU authorising Slovenia to derogate from Article 287 of the VAT Directive

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dossier COM(2018)653 - Amendment of Implementing Decision 2013/54/EU authorising Slovenia to derogate from Article 287 of the VAT Directive.
document COM(2018)653 EN
date November  6, 2018

Contents

Article 1

In Article 2 of Implementing Decision 2013/54/EU, the second paragraph is replaced by the following:

‘It shall apply from 1 January 2013 until the earlier of the following two dates:

(a)31 December 2021;

(b)the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive enters into force amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.’

Article 2

This Decision is addressed to the Republic of Slovenia.