# 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 2

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

This Decision shall apply until the earlier of the following two dates:
(a) 31 December 2022 ;
(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 on a special scheme for small enterprises.

---
Source: https://www.legislation.gov.uk/eudn/2013/677/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2013-677/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.