Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 32014D0931

    2014/931/EU: Council Implementing Decision of 16 December 2014 extending the application of Implementing Decision 2012/181/EU authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

    OJ L 365, 19/12/2014, p. 145–146 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Legal status of the document No longer in force, Date of end of validity: 31/12/2017

    ELI: http://data.europa.eu/eli/dec_impl/2014/931/oj

    Date of document:
    16/12/2014
    Date of effect:
    16/12/2014; Entry into force Date notif.
    Date of effect:
    01/01/2015; Application See Art 2
    Date of notification:
    16/12/2014
    Date of end of validity:
    31/12/2017; Linked to 32012D0181
    Author:
    Council of the European Union
    Form:
    Implementing decision
    Addressee:
    Romania
    Additional information:
    NLE 2014/0302, Com 2014/0653
    Treaty:
    Treaty on the Functioning of the European Union
    Legal basis:
    Proposal:
    Link
    Link
    Link
    Link
    Link
    Select all documents mentioning this document
    Modifies:
    Relation Act Comment Subdivision concerned From To
    Modifies 32012D0181 Amendment article 2 L2 01/01/2015
    Extended validity 32012D0181 31/12/2017
    Link

    19.12.2014   

    EN

    Official Journal of the European Union

    L 365/145

    COUNCIL IMPLEMENTING DECISION

    of 16 December 2014

    extending the application of Implementing Decision 2012/181/EU authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

    (2014/931/EU)

    THE COUNCIL OF THE EUROPEAN UNION,

    Having regard to the Treaty on the Functioning of the European Union,

    Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof,

    Having regard to the proposal from the European Commission,

    Whereas:

    (1)

    By letters registered with the Secretariat-General of the Commission on 28 April 2014 and 22 August 2014, Romania requested authorisation for a measure derogating from point (18) of Article 287 of Directive 2006/112/EC in order to continue to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 65 000 at the conversion rate on the day of its accession to the Union (‘the measure’). The measure would continue to release those taxable persons from certain or all of the obligations in relation to VAT referred to in Chapters 2 to 6 of Title XI of Directive 2006/112/EC.

    (2)

    In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 1 September 2014 of the request made by Romania. By letter dated 3 September 2014, the Commission notified Romania that it had all the information necessary to consider the request.

    (3)

    A special scheme for small enterprises is already available to Member States under Title XII of Directive 2006/112/EC. Under point (18) of Article 287 of Directive 2006/112/EC, Romania may exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 35 000 at the conversion rate on the day of its accession.

    (4)

    By Council Implementing Decision 2012/181/EU (2), Romania was authorised, until 31 December 2014 and as a derogating measure, to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 65 000 at the conversion rate on the day of its accession. Given that this higher threshold has resulted in reduced VAT obligations for the smaller businesses, whilst such businesses may still opt for the regular VAT arrangements in accordance with Article 290 of Directive 2006/112/EC, Romania should be authorised to extend the measure for a further limited period.

    (5)

    According to the information provided by Romania, the measure will have only a negligible impact on the VAT collected at the stage of final consumption.

    (6)

    The derogation has no impact on the Union's own resources accruing from VAT,

    HAS ADOPTED THIS DECISION:

    Article 1

    In the second paragraph of Article 2 of Implementing Decision 2012/181/EU, the date ‘31 December 2014’ is replaced by ‘31 December 2017’.

    Article 2

    This Decision shall apply from 1 January 2015.

    Article 3

    This Decision is addressed to Romania.

    Done at Brussels, 16 December 2014.

    For the Council

    The President

    S. GOZI

    (1)   OJ L 347, 11.12.2006, p. 1.

    (2)  Council Implementing Decision 2012/181/EU of 26 March 2012 authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 92, 30.3.2012, p. 26).

    Top