# Council Implementing Decision (EU) 2018/2077 of 20 December 2018 amending Implementing Decision 2013/53/EU authorising the Kingdom of Belgium 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.

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:
(a) 31 December 2021;
(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.’

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Source: https://www.legislation.gov.uk/eudn/2018/2077/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2018-2077/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.