OpenLegislation

Article 2 F1

United Kingdom

Original text. Later amendments are not shown.

This Decision shall take effect on the day of its notification.

This Decision shall apply until the entry into force of a directive amending Articles 281 to 294 of Directive 2006/112/EC on a special scheme for small enterprises, or until 31 December 2019 , whichever is the earlier.

Annotations

Textual amendments

F1

Substituted by Council Implementing Decision (EU) 2016/1988 of 8 November 2016 amending Implementing Decision 2013/678/EU authorising the Italian Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax.