# 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, 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 35 000.
Article 2 This Decision shall apply until the earlier of the following two dates:
(a) 31 December 2022;
(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.’.

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Source: https://www.legislation.gov.uk/eudn/2019/2210/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2019-2210/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.