Implementing decision 2019/2210 - Amendment of Implementing Decision 2013/677/EU authorising Luxembourg to derogate from Article 285 of the VAT Directive - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
Contents
official title
Council Implementing Decision (EU) 2019/2210 of 19 December 2019 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax| Legal instrument | implementing decision |
|---|---|
| Number legal act | Implementing decision 2019/2210 |
| Original proposal | COM(2019)618  |
| CELEX number i | 32019D2210 |
| Document | 19-12-2019; Date of adoption |
|---|---|
| Publication in Official Journal | 23-12-2019; OJ L 332 p. 155-156 |
| Effect | 23-12-2019; Takes effect Date notif. See Art 2 01-01-2020; Application See Art 2 |
| End of validity | 31-12-9999 |
| Notification | 23-12-2019 |
23.12.2019 |
EN |
Official Journal of the European Union |
L 332/155 |
COUNCIL IMPLEMENTING DECISION (EU) 2019/2210
of 19 December 2019
amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) |
Under Article 285 of Directive 2006/112/EC, Member States which have not exercised the option under Article 14 of Second Council Directive 67/228/EEC (2) are able to exempt from value added tax (‘VAT’) taxable persons whose annual turnover is no higher than EUR 5 000 or the equivalent in national currency. |
(2) |
By Council Implementing Decision 2013/677/EU (3), Luxembourg was authorised to apply a special measure derogating from Article 285 of Directive 2006/112/EC (‘the derogating measure’) to exempt from VAT taxable persons whose annual turnover is no higher than EUR 25 000. The derogating measure was authorised until 31 December 2016. |
(3) |
Implementing Decision 2013/677/EU was amended by Council Implementing Decision (EU) 2017/319 (4) to authorise Luxembourg to exempt from VAT taxable persons whose annual turnover was no higher than EUR 30 000. That authorisation applies until 31 December 2019, or until the entry into force of a directive amending Articles 281 to 294 of Directive 2006/112/EC on a special scheme for small enterprises, whichever is the earlier. Such a directive has not yet been adopted. |
(4) |
By letter registered with the Commission on 2 May 2019, Luxembourg requested authorisation to continue to apply the derogating measure after 31 December 2019 and, at the same time, to increase the threshold from EUR 30 000 to EUR 35 000. |
(5) |
By letter dated 21 June 2019, the Commission informed the other Member States, pursuant to the second subparagraph of Article 395(2) of Directive 2006/112/EC, of the request made by Luxembourg. By letter dated 24 June 2019, the Commission notified Luxembourg that it had all the information necessary to consider the request. |
(6) |
From the information provided by Luxembourg, it appears that the reasons for the derogating measure remain largely unchanged. The derogating measure reduces the administrative burden and compliance costs both for small enterprises and for tax authorities and it therefore helps to simplify the procedure for collecting VAT. Luxembourg estimates that an increase in the exemption threshold to EUR 35 000 could affect 1 106 taxable persons, which corresponds to 1,5 % of VAT-registered taxable persons in Luxembourg in 2017. Such an increase in the threshold would therefore further reduce the administrative burden and compliance costs and help to simplify further the procedure for collecting tax. |
(7) |
The derogating measure is and will remain optional for taxable persons. Taxable persons will still be able to opt for the regular VAT arrangements in accordance with Article 290 of Directive 2006/112/EC. |
(8) |
According to information provided by Luxembourg, the derogating measure with the increased threshold will only have a negligible effect on the overall amount of the tax revenue of Luxembourg collected at the stage of final consumption. |
(9) |
The derogating measure with the increased threshold will not adversely affect the Union’s own resources accruing from VAT because Luxembourg will carry out a compensation calculation in accordance with Article 6 of Council Regulation... |
More
This text has been adopted from EUR-Lex.
This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.
This page is also available in a full version containing the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and the related cases of the European Court of Justice.
The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.
The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.