Council Implementing Decision (EU) 2019/2210 of 19 December 2019 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) 2019/2210
• Articles: 3

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 35 000.

Article 2

This Decision shall apply until the earlier of the following two dates:

(a)

31 December 2022;

(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 on a special scheme for small enterprises.’.

Article 2

This Decision shall take effect on the date of its notification.

This Decision shall apply from 1 January 2020.

Article 3

This Decision is addressed to the Grand Duchy of Luxembourg.