# 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), Article 1

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

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 .

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Source: https://www.legislation.gov.uk/eudn/2013/677/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2013-677/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.