Legal provisions of COM(2018)749 - Amendment of Implementing Decision 2013/53/EU authorising Belgium to derogate from Article 285 of the VAT Directive

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dossier COM(2018)749 - Amendment of Implementing Decision 2013/53/EU authorising Belgium to derogate from Article 285 of the VAT Directive.
document COM(2018)749 EN
date December 20, 2018

Contents

Article 1

Article 2 of Implementing Decision 2013/53/EU is replaced by the following:

‘Article 2

This Decision 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 is adopted amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.’

Article 2

This Decision shall take effect on the date of its notification.

It shall apply from 1 January 2019.

Article 3

This Decision is addressed to the Kingdom of Belgium.