Document ID: 02013D0054-20220323
Language: ENG

02013D0054 — EN — 23.03.2022 — 003.001
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<table><col/><col/><tr><td><p><a>&#9658;B</a></p></td><td><p>                        COUNCIL IMPLEMENTING DECISION</p><p>of 22 January 2013</p><p>authorising the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax</p><p><a>(2013/54/EU)</a></p><p>(OJ L 022 25.1.2013, p. 15)</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) 2015/2089&#160;of 10 November 2015</a></p></td><td><p>&#160;&#160;L&#160;302</p></td><td><p>107</p></td><td><p>19.11.2015</p></td></tr><tr><td><p><a>&#160;M2</a></p></td><td><p><a>                              COUNCIL IMPLEMENTING DECISION (EU) 2018/1700&#160;of 6&#160;November 2018</a></p></td><td><p>&#160;&#160;L&#160;285</p></td><td><p>78</p></td><td><p>13.11.2018</p></td></tr><tr><td><p><a>&#9658;M3</a></p></td><td><p><a>                              COUNCIL IMPLEMENTING DECISION (EU) 2022/464&#160;of 21&#160;March 2022</a></p></td><td><p>&#160;&#160;L&#160;94</p></td><td><p>4</p></td><td><p>23.3.2022</p></td></tr></table>
COUNCIL IMPLEMENTING DECISION
of 22 January 2013
authorising the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
(2013/54/EU)
Article 1
By way of derogation from point 15 of Article 287 of Directive 2006/112/EC, the Republic of Slovenia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 50 000 .
Article 2
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2013 until 31 December 2024.
Article 3
This Decision is addressed to the Republic of Slovenia.