Article 1
Open ↗Article 2 of Implementing Decision 2013/53/EU is replaced by the following: ‘Article 2 This Decision shall apply from 1 January 2013 until the earlier of the following two dates: (a) 31 December 2021; (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 governing the special scheme for small enterprises.’