Proposal for a Council Implementing Decision extending the application of Council Implementing Decision 2012/181/EU authorising Romania 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 letters registered with the Commission on 28 April 2014 and 22 August 2014, Romania requested an authorisation to continue to exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of €65,000 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 letters 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.

• Primary Source

EUR-Lex: COM(2014)653: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2014:653:FIN

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