# Council Implementing Decision (EU) 2017/319 of 21 February 2017 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, Article 1

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

Articles 1 and 2 of Implementing Decision 2013/677/EU are replaced by the following:
‘Article 1 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 30 000.
Article 2 This Decision shall take effect on the date of its notification.
This Decision shall apply from 1 January 2017 until 31 December 2019, or 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, whichever is the earlier.’.

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Source: https://www.legislation.gov.uk/eudn/2017/319/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2017-319/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.