Proposal for a Council Decision authorising Slovenia 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 ("the VAT Directive"), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures derogating from the Directive in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.

By letter registered with the Commission on 30 July 2012, Slovenia requested an authorisation to apply a measure derogating from Article 287 of the VAT Directive, allowing Slovenia to exempt from VAT taxable persons whose annual turnover is no higher than €50,000.

In accordance with Article 395(2) of the Directive, the Commission informed the other Member States by letter dated 18 September 2012 of the request made by Slovenia. The Commission notified Slovenia by letter dated 19 September 2012 that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2012)667: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:667:FIN

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