# Council Implementing Decision of 22 January 2013 authorising the Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2013/53/EU), Article 2

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

This Decision shall apply from 1 January 2013 until the earlier of the following two dates:
(a) 31 December 2021 ;
(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.

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Source: https://www.legislation.gov.uk/eudn/2013/53/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2013-53/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.