Document ID: 02018D1904-20221222
Language: ENG

02018D1904 — EN — 22.12.2022 — 001.001
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<table><col/><col/><tr><td><p><a>&#9658;B</a></p></td><td><p>                        COUNCIL IMPLEMENTING DECISION (EU)&#160;2018/1904</p><p>of 4&#160;December 2018</p><p><a>authorising the Netherlands to introduce a special measure derogating from Article&#160;285 of Directive&#160;2006/112/EC on the common system of value added tax</a></p><p>(OJ L 310 6.12.2018, p. 25)</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) 2022/2542&#160;of 19&#160;December 2022</a></p></td><td><p>&#160;&#160;L&#160;328</p></td><td><p>105</p></td><td><p>22.12.2022</p></td></tr></table>
COUNCIL IMPLEMENTING DECISION (EU) 2018/1904
of 4 December 2018
authorising the Netherlands to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
Article 1
By way of derogation from Article 285 of Directive 2006/112/EC, the Netherlands is authorised to exempt taxable persons whose annual turnover is no higher than EUR 25 000 from VAT.
Article 2
This Decision shall apply from 1 January 2020 until 31 December 2024.
Article 3
This Decision shall take effect on the date of its notification.
Article 4
This Decision is addressed to the Kingdom of the Netherlands.