OpenLegislation

Article 1

United Kingdom

Original text. Later amendments are not shown.

By way of derogation from Article 285 of Directive 2006/112/EC, the Italian Republic is authorised, with respect to tax periods falling between 1 January 2008 and 31 December 2010, to exempt from VAT taxable persons whose annual turnover is no higher than EUR 30 000. This scheme is optional for taxable persons.