# Council Implementing Decision of 26 March 2012 authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2012/181/EU), Article 2

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

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 31 December 2017, whichever date is earlier.

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Source: https://www.legislation.gov.uk/eudn/2012/181/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2012-181/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.