{
  "url": "https://openlegislation.uk/eu-decision-2019-2210/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2019-2210/article-1.json",
  "legislation": "eudn/2019/2210",
  "legislation_title": "Council Implementing Decision (EU) 2019/2210 of 19 December 2019 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",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-2210",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Articles 1 and 2 of Implementing Decision 2013/677/EU are replaced by the following:\n‘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 35 000.\nArticle 2 This Decision shall apply until the earlier of the following two dates:\n(a) 31 December 2022;\n(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.’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/2210/article/1",
    "retrieved_at": "2026-11-01T15:12:27.141761+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}