Document ID: 02013D0677-20200101
Language: ENG

02013D0677 — EN — 01.01.2020 — 002.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
<table><col/><col/><tr><td><p><a>&#9658;B</a></p></td><td><p>COUNCIL IMPLEMENTING DECISION</p><p>of 15 November 2013</p><p>authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax</p><p><a>(2013/677/EU)</a></p><p>(OJ L 316 27.11.2013, p. 33)</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>&#160;M1</a></p></td><td><p><a>COUNCIL IMPLEMENTING DECISION (EU) 2017/319&#160;of 21 February 2017</a></p></td><td><p>&#160;&#160;L&#160;47</p></td><td><p>7</p></td><td><p>24.2.2017</p></td></tr><tr><td><p><a>&#9658;M2</a></p></td><td><p><a>COUNCIL IMPLEMENTING DECISION (EU) 2019/2210&#160;of 19 December 2019</a></p></td><td><p>&#160;&#160;L&#160;332</p></td><td><p>155</p></td><td><p>23.12.2019</p></td></tr></table>
COUNCIL IMPLEMENTING DECISION
of 15 November 2013
authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
(2013/677/EU)
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 3
This Decision is addressed to the Grand Duchy of Luxembourg.