Author (Corporate) | European Commission |
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Series Title | COM |
Series Details | (2015) 416 final (3.9.15) |
Publication Date | 03/09/2015 |
Content Type | Policy-making |
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 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. In 2012, Slovenia requested a derogation in order to simplify VAT obligations for small traders and to ease the collection of the tax for the national tax administration. By Council Implementing Decision 2013/54/EU of 22 January 2013 the Council authorised Slovenia to exempt from VAT taxable persons whose annual turnover is no higher than €50,000 until 31 December 2015. This measure is optional for taxable persons. Based on this experience, Slovenia has now requested an extension of that measure which would continue to be optional for taxable persons. From information provided by Slovenia, it appears that the impact of the measure on tax VAT revenue collected at the final consumption stage is negligible. It is therefore proposed to extend the derogation for another period until the earliest of 31 December 2018 or the entry into force of a Directive on the annual turnover thresholds below which taxable persons may be exempt from VAT. |
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Source Link | http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2015:416:FIN |
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Countries / Regions | Slovenia |
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