Proposal for a Council Implementing Decision extending the application of Council Implementing Decision 2011/335/EU authorising the Republic of Lithuania to continue to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax

Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereafter 'the VAT Directive'), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.

By letter registered with the Commission on 16 May 2014, Lithuania requested authorisation to continue to exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of €45,000 turnover threshold at the conversion rate on the day of its accession.

In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 6 June 2014 of the request made by Lithuania. By letter dated 12 June 2014, the Commission notified Lithuania that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2014)625: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2014:625:FIN

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