{
  "url": "https://openlegislation.uk/eu-decision-2013-677/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2013-677/article-1.json",
  "legislation": "eudn/2013/677",
  "legislation_title": "Council Implementing Decision of 15 November 2013 authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2013/677/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2013-677",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 285 of Directive 2006/112/EC, Luxembourg is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 35 000 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Implementing Decision (EU) 2019/2210 of 19 December 2019 amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2013/677/article/1",
    "retrieved_at": "2026-11-01T15:14:57.867511+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}