Legal provisions of COM(2018)749 - Amendment of Implementing Decision 2013/53/EU authorising Belgium to derogate from Article 285 of the VAT Directive - Main contents
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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. |
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document | COM(2018)749 ![]() |
date | December 20, 2018 |
Article 1
‘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
It shall apply from 1 January 2019.