Council Implementing Decision (EU) 2017/319 of 21 February 2017 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

• CELEX: Implementing Decision (EU) 2017/319
• Articles: 2

Article 1

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.’.

Article 2

This Decision is addressed to the Grand Duchy of Luxembourg.