Article 1

Article 2 of Implementing Decision 2013/53/EU is replaced by the following:

‘Article 2

This Decision shall apply from 1 January 2013 until the earlier of the following two dates:

1. (a)

   31 December 2021;

2. (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 governing the special scheme for small enterprises.’