Proposal for a Council Implementing Decision authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

Pursuant to paragraph 1 of Article 395 of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, 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 24 October 2012, Luxembourg requested an authorisation to apply a measure derogating from Article 285 of Directive 2006/112/EC, allowing it to exempt from VAT taxable persons whose annual turnover is no higher than €25,000.

In accordance with paragraph 2 of Article 395 of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 9 November 2012 of the request made by Luxembourg. The Commission notified Luxembourg by letter dated 12 November 2012 that it had all the information necessary to consider the request.

• Primary Source

EUR-Lex: COM(2013)608: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2013:608:FIN

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