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Document 02013D0678-20161115
Council Implementing Decision of 15 November 2013 authorising the Italian Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2013/678/EU)
Consolidated text: Council Implementing Decision of 15 November 2013 authorising the Italian Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2013/678/EU)
Council Implementing Decision of 15 November 2013 authorising the Italian Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (2013/678/EU)
02013D0678 — EN — 15.11.2016 — 001.001
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COUNCIL IMPLEMENTING DECISION of 15 November 2013 authorising the Italian Republic to continue to apply 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. 35) |
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COUNCIL IMPLEMENTING DECISION (EU) 2016/1988 of 8 November 2016 |
L 306 |
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15.11.2016 |
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COUNCIL IMPLEMENTING DECISION
of 15 November 2013
authorising the Italian Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
(2013/678/EU)
Article 1
By way of derogation from Article 285 of Directive 2006/112/EC, Italy is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 65 000 .
Italy may increase that threshold in order to maintain the value of the exemption in real terms.
Article 2
This Decision shall take effect on the day of its notification.
This Decision shall apply until the entry into force of a directive amending Articles 281 to 294 of Directive 2006/112/EC on a special scheme for small enterprises, or until 31 December 2019, whichever is the earlier.
Article 3
This Decision is addressed to the Italian Republic.