Legal provisions of COM(2019)618 - Amendment of Implementing Decision 2013/677/EU authorising Luxembourg to derogate from Article 285 of the VAT Directive - Main contents
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dossier | COM(2019)618 - Amendment of Implementing Decision 2013/677/EU authorising Luxembourg to derogate from Article 285 of the VAT Directive. |
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document | COM(2019)618 ![]() |
date | December 19, 2019 |
Article 1
‘Article 1
By way of derogation from Article 285 of Directive 2006/112/EC, Luxembourg is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 35 000.
Article 2
(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 on a special scheme for small enterprises.’. |
Article 2
This Decision shall take effect on the date of its notification.This Decision shall apply from 1 January 2020.