02013D0054 — EN — 13.11.2018 — 002.001
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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 (OJ L 022 25.1.2013, p. 15) |
Amended by:
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Official Journal |
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No |
page |
date |
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COUNCIL IMPLEMENTING DECISION (EU) 2015/2089 of 10 November 2015 |
L 302 |
107 |
19.11.2015 |
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COUNCIL IMPLEMENTING DECISION (EU) 2018/1700 of 6 November 2018 |
L 285 |
78 |
13.11.2018 |
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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.
It shall apply from 1 January 2013 until the earlier of the following two dates:
(a) 31 December 2021;
(b) the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive enters into force amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.
Article 3
This Decision is addressed to the Republic of Slovenia.