Legal provisions of COM(2018)714 - Authorisation of the Netherlands to derogate from Article 285 of the VAT Directive - Main contents
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| dossier | COM(2018)714 - Authorisation of the Netherlands to derogate from Article 285 of the VAT Directive. |
|---|---|
| document | COM(2018)714  |
| date | December 4, 2018 |
Article 1
By way of derogation from Article 285 of Directive 2006/112/EC, the Netherlands is authorised to exempt taxable persons whose annual turnover is no higher than EUR 25 000 from VAT.
Article 2
This Decision shall apply from 1 January 2020 until the earlier of the following two dates:
| (a) | 31 December 2022; |
| (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 is adopted amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises. |
Article 3
This Decision shall take effect on the date of its notification.
Article 4
This Decision is addressed to the Kingdom of the Netherlands.