Legalize2013/678/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
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.
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