Article 2 F1F2

This Decision shall apply from  1 January 2010 until the earlier of the following two dates:

1. (a)

   31 December 2021 ;

2. (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.