Legal provisions of 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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dossier COM(2019)618 - Amendment of Implementing Decision 2013/677/EU authorising Luxembourg to derogate from Article 285 of the VAT Directive.
document COM(2019)618 EN
date December 19, 2019

Contents

Article 1

Articles 1 and 2 of Implementing Decision 2013/677/EU are replaced by the following:

‘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

This Decision shall apply 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 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.

Article 3

This Decision is addressed to the Grand Duchy of Luxembourg.