# Council Decision of 15 September 2008 authorising the Italian Republic to apply a measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2008/737/EC), Article 1

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eudn/2008/737/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2008-737/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.