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Document 02013D0054-20220323

    Consolidated text: Council Implementing Decision of 22 January 2013 authorising the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2013/54/EU)

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    Legal status of the document In force

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    ELI: http://data.europa.eu/eli/dec_impl/2013/54/2022-03-23

    02013D0054 — EN — 23.03.2022 — 003.001

    This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

    ►B

    COUNCIL IMPLEMENTING DECISION

    of 22 January 2013

    authorising the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

    (2013/54/EU)

    (OJ L 022 25.1.2013, p. 15)

    Amended by:

     

     

    Official Journal

      No

    page

    date

     M1

    COUNCIL IMPLEMENTING DECISION (EU) 2015/2089 of 10 November 2015

      L 302

    107

    19.11.2015

     M2

    COUNCIL IMPLEMENTING DECISION (EU) 2018/1700 of 6 November 2018

      L 285

    78

    13.11.2018

    ►M3

    COUNCIL IMPLEMENTING DECISION (EU) 2022/464 of 21 March 2022

      L 94

    4

    23.3.2022



    ▼B

    COUNCIL IMPLEMENTING DECISION

    of 22 January 2013

    authorising the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

    (2013/54/EU)



    Article 1

    By way of derogation from point 15 of Article 287 of Directive 2006/112/EC, the Republic of Slovenia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 50 000 .

    Article 2

    This Decision shall take effect on the day of its notification.

    ▼M3

    It shall apply from 1 January 2013 until 31 December 2024.

    ▼B

    Article 3

    This Decision is addressed to the Republic of Slovenia.

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