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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

Type Implementing Decision

Publication 2013-11-27

Last updated 2022-09-28

State Expired

Department Council of the European Union

Source EUR-Lex

articles 3

Reform history JSON API

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.

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