Document ID: 02017D2408-20200910
Language: ENG

02017D2408 — EN — 10.09.2020 — 001.001
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<table><col/><col/><tr><td><p><a>&#9658;B</a></p></td><td><p>                        COUNCIL IMPLEMENTING DECISION (EU) 2017/2408</p><p>of 18 December 2017</p><p><a>authorising the Republic of Latvia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax</a></p><p>(OJ L 342 21.12.2017, p. 8)</p></td></tr></table>
Amended by:
<table><col/><col/><col/><col/><col/><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>Official Journal</p></td></tr><tr><td><p>&#160;&#160;No</p></td><td><p>page</p></td><td><p>date</p></td></tr><tr><td><p><a>&#9658;M1</a></p></td><td><p><a>                              COUNCIL IMPLEMENTING DECISION (EU) 2020/1261&#160;of 4 September 2020</a></p></td><td><p>&#160;&#160;L&#160;296</p></td><td><p>4</p></td><td><p>10.9.2020</p></td></tr></table>
COUNCIL IMPLEMENTING DECISION (EU) 2017/2408
of 18 December 2017
authorising the Republic of Latvia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
Article 1
By way of derogation from point 10 of Article 287 of Directive 2006/112/EC, the Republic of Latvia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 40 000 .
Article 2
This Decision shall take effect on the day of its notification.
This Decision shall apply until 31 December 2024.
Article 3
This Decision is addressed to the Republic of Latvia.