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Document 02013D0677-20220928
Council Implementing Decision of 15 November 2013 authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2013/677/EU)
Consolidated text: Council Implementing Decision of 15 November 2013 authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2013/677/EU)
Council Implementing Decision of 15 November 2013 authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2013/677/EU)
02013D0677 — EN — 28.09.2022 — 003.001
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COUNCIL IMPLEMENTING DECISION of 15 November 2013 authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 316 27.11.2013, p. 33) |
Amended by:
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Official Journal |
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No |
page |
date |
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COUNCIL IMPLEMENTING DECISION (EU) 2017/319 of 21 February 2017 |
L 47 |
7 |
24.2.2017 |
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COUNCIL IMPLEMENTING DECISION (EU) 2019/2210 of 19 December 2019 |
L 332 |
155 |
23.12.2019 |
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COUNCIL IMPLEMENTING DECISION (EU) 2022/1661 of 26 September 2022 |
L 250 |
14 |
28.9.2022 |
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COUNCIL IMPLEMENTING DECISION
of 15 November 2013
authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
(2013/677/EU)
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 from 1 January 2013 until 31 December 2024.
Article 3
This Decision is addressed to the Grand Duchy of Luxembourg.