Article 1
Open ↗Articles 1 and 2 of Implementing Decision 2013/677/EU are replaced by the following: ‘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 30 000. Article 2 This Decision shall take effect on the date of its notification. This Decision shall apply from 1 January 2017 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.’.