OpenLegislation

Article 2

United Kingdom

Original text. Later amendments are not shown.

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

It shall apply until the date of entry into force of a Directive amending the amounts of the annual turnover ceilings below which taxable persons may qualify for VAT exemption or until F131 December 2017, whichever date is earlier.

Annotations

Textual amendments

F1

Substituted by Council Implementing Decision of 16 December 2014 extending the application of Implementing Decision 2012/181/EU authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2014/931/EU).